id	sid	tid	token	lemma	pos
fsr-3866	1	1	pii	pii	PROPN
fsr-3866	1	2	:	:	PUNCT
fsr-3866	1	3	s1057	s1057	NOUN
fsr-3866	1	4	-	-	PUNCT
fsr-3866	1	5	0810(99)00021	0810(99)00021	NUM
fsr-3866	1	6	-	-	SYM
fsr-3866	1	7	9	9	NUM
fsr-3866	1	8	comment	comment	NOUN
fsr-3866	1	9	on	on	ADP
fsr-3866	1	10	kenneth	kenneth	PROPN
fsr-3866	1	11	s.	s.	PROPN
fsr-3866	1	12	bigel	bigel	PROPN
fsr-3866	1	13	’s	’s	PART
fsr-3866	1	14	paper	paper	NOUN
fsr-3866	1	15	robert	robert	PROPN
fsr-3866	1	16	p.	p.	PROPN
fsr-3866	1	17	gossa	gossa	PROPN
fsr-3866	1	18	,	,	PUNCT
fsr-3866	1	19	*	*	PUNCT
fsr-3866	1	20	acertified	acertifie	VERB
fsr-3866	1	21	financial	financial	ADJ
fsr-3866	1	22	planner	planner	NOUN
fsr-3866	1	23	board	board	NOUN
fsr-3866	1	24	of	of	ADP
fsr-3866	1	25	standards	standard	NOUN
fsr-3866	1	26	,	,	PUNCT
fsr-3866	1	27	inc	inc	PROPN
fsr-3866	1	28	.	.	PROPN
fsr-3866	1	29	,	,	PUNCT
fsr-3866	1	30	1700	1700	NUM
fsr-3866	1	31	broadway	broadway	NOUN
fsr-3866	1	32	,	,	PUNCT
fsr-3866	1	33	suite	suite	NOUN
fsr-3866	1	34	2100	2100	NUM
fsr-3866	1	35	,	,	PUNCT
fsr-3866	1	36	denver	denver	PROPN
fsr-3866	1	37	,	,	PUNCT
fsr-3866	1	38	co	co	VERB
fsr-3866	1	39	80290	80290	NUM
fsr-3866	1	40	-	-	SYM
fsr-3866	1	41	2101	2101	NUM
fsr-3866	1	42	,	,	PUNCT
fsr-3866	1	43	usa	usa	PROPN
fsr-3866	1	44	consumer	consumer	PROPN
fsr-3866	1	45	research	research	NOUN
fsr-3866	1	46	has	have	AUX
fsr-3866	1	47	shown	show	VERB
fsr-3866	1	48	that	that	SCONJ
fsr-3866	1	49	two	two	NUM
fsr-3866	1	50	core	core	NOUN
fsr-3866	1	51	values	value	NOUN
fsr-3866	1	52	are	be	AUX
fsr-3866	1	53	at	at	ADP
fsr-3866	1	54	the	the	DET
fsr-3866	1	55	heart	heart	NOUN
fsr-3866	1	56	of	of	ADP
fsr-3866	1	57	personal	personal	ADJ
fsr-3866	1	58	financial	financial	ADJ
fsr-3866	1	59	planning	planning	NOUN
fsr-3866	1	60	relationship	relationship	NOUN
fsr-3866	1	61	between	between	ADP
fsr-3866	1	62	financial	financial	ADJ
fsr-3866	1	63	advisors	advisor	NOUN
fsr-3866	1	64	and	and	CCONJ
fsr-3866	1	65	their	their	PRON
fsr-3866	1	66	clients	client	NOUN
fsr-3866	1	67	-	-	PUNCT
fsr-3866	1	68	competency	competency	NOUN
fsr-3866	1	69	and	and	CCONJ
fsr-3866	1	70	trustworthiness	trustworthiness	NOUN
fsr-3866	1	71	.	.	PUNCT
fsr-3866	2	1	in	in	ADP
fsr-3866	2	2	1993	1993	NUM
fsr-3866	2	3	a	a	DET
fsr-3866	2	4	national	national	ADJ
fsr-3866	2	5	consumer	consumer	NOUN
fsr-3866	2	6	survey	survey	NOUN
fsr-3866	2	7	of	of	ADP
fsr-3866	2	8	500	500	NUM
fsr-3866	2	9	households	household	NOUN
fsr-3866	2	10	with	with	ADP
fsr-3866	2	11	income	income	NOUN
fsr-3866	2	12	of	of	ADP
fsr-3866	2	13	$	$	SYM
fsr-3866	2	14	50,000	50,000	NUM
fsr-3866	2	15	or	or	CCONJ
fsr-3866	2	16	more	more	ADJ
fsr-3866	2	17	,	,	PUNCT
fsr-3866	2	18	commissioned	commission	VERB
fsr-3866	2	19	by	by	ADP
fsr-3866	2	20	the	the	DET
fsr-3866	2	21	certified	certify	VERB
fsr-3866	2	22	financial	financial	ADJ
fsr-3866	2	23	planner	planner	NOUN
fsr-3866	2	24	board	board	NOUN
fsr-3866	2	25	of	of	ADP
fsr-3866	2	26	standards	standard	NOUN
fsr-3866	2	27	,	,	PUNCT
fsr-3866	2	28	inc	inc	PROPN
fsr-3866	2	29	.	.	PROPN
fsr-3866	2	30	(	(	PUNCT
fsr-3866	2	31	cfp	cfp	PROPN
fsr-3866	2	32	board	board	PROPN
fsr-3866	2	33	)	)	PUNCT
fsr-3866	2	34	,	,	PUNCT
fsr-3866	2	35	illustrated	illustrate	VERB
fsr-3866	2	36	that	that	SCONJ
fsr-3866	2	37	consumers	consumer	NOUN
fsr-3866	2	38	believed	believe	VERB
fsr-3866	2	39	the	the	DET
fsr-3866	2	40	following	follow	VERB
fsr-3866	2	41	components	component	NOUN
fsr-3866	2	42	,	,	PUNCT
fsr-3866	2	43	of	of	ADP
fsr-3866	2	44	the	the	DET
fsr-3866	2	45	certification	certification	NOUN
fsr-3866	2	46	the	the	DET
fsr-3866	2	47	board	board	NOUN
fsr-3866	2	48	offered	offer	VERB
fsr-3866	2	49	,	,	PUNCT
fsr-3866	2	50	are	be	AUX
fsr-3866	2	51	of	of	ADP
fsr-3866	2	52	particularly	particularly	ADV
fsr-3866	2	53	high	high	ADJ
fsr-3866	2	54	importance	importance	NOUN
fsr-3866	2	55	:	:	PUNCT
fsr-3866	2	56	●	●	PUNCT
fsr-3866	2	57	the	the	DET
fsr-3866	2	58	existence	existence	NOUN
fsr-3866	2	59	of	of	ADP
fsr-3866	2	60	a	a	DET
fsr-3866	2	61	professional	professional	ADJ
fsr-3866	2	62	code	code	NOUN
fsr-3866	2	63	of	of	ADP
fsr-3866	2	64	ethics	ethic	NOUN
fsr-3866	2	65	;	;	PUNCT
fsr-3866	2	66	●	●	NUM
fsr-3866	2	67	successful	successful	ADJ
fsr-3866	2	68	completion	completion	NOUN
fsr-3866	2	69	of	of	ADP
fsr-3866	2	70	a	a	DET
fsr-3866	2	71	certification	certification	NOUN
fsr-3866	2	72	examination	examination	NOUN
fsr-3866	2	73	;	;	PUNCT
fsr-3866	2	74	●	●	NUM
fsr-3866	2	75	individuals	individual	NOUN
fsr-3866	2	76	being	be	AUX
fsr-3866	2	77	subject	subject	ADJ
fsr-3866	2	78	to	to	ADP
fsr-3866	2	79	disciplinary	disciplinary	ADJ
fsr-3866	2	80	action	action	NOUN
fsr-3866	2	81	;	;	PUNCT
fsr-3866	2	82	●	●	PUNCT
fsr-3866	2	83	the	the	DET
fsr-3866	2	84	requirement	requirement	NOUN
fsr-3866	2	85	of	of	ADP
fsr-3866	2	86	practical	practical	ADJ
fsr-3866	2	87	work	work	NOUN
fsr-3866	2	88	experience	experience	NOUN
fsr-3866	2	89	;	;	PUNCT
fsr-3866	2	90	●	●	PUNCT
fsr-3866	2	91	a	a	DET
fsr-3866	2	92	financial	financial	ADJ
fsr-3866	2	93	planning	planning	NOUN
fsr-3866	2	94	-	-	PUNCT
fsr-3866	2	95	specific	specific	ADJ
fsr-3866	2	96	curriculum	curriculum	NOUN
fsr-3866	2	97	;	;	PUNCT
fsr-3866	2	98	and	and	CCONJ
fsr-3866	2	99	●	●	PUNCT
fsr-3866	2	100	the	the	DET
fsr-3866	2	101	need	need	NOUN
fsr-3866	2	102	for	for	ADP
fsr-3866	2	103	continuing	continue	VERB
fsr-3866	2	104	education	education	NOUN
fsr-3866	2	105	.	.	PUNCT
fsr-3866	3	1	the	the	DET
fsr-3866	3	2	availability	availability	NOUN
fsr-3866	3	3	of	of	ADP
fsr-3866	3	4	these	these	DET
fsr-3866	3	5	key	key	ADJ
fsr-3866	3	6	components	component	NOUN
fsr-3866	3	7	as	as	ADP
fsr-3866	3	8	a	a	DET
fsr-3866	3	9	part	part	NOUN
fsr-3866	3	10	of	of	ADP
fsr-3866	3	11	our	our	PRON
fsr-3866	3	12	certification	certification	NOUN
fsr-3866	3	13	is	be	AUX
fsr-3866	3	14	,	,	PUNCT
fsr-3866	3	15	perhaps	perhaps	ADV
fsr-3866	3	16	,	,	PUNCT
fsr-3866	3	17	the	the	DET
fsr-3866	3	18	single	single	ADJ
fsr-3866	3	19	most	most	ADV
fsr-3866	3	20	important	important	ADJ
fsr-3866	3	21	reason	reason	NOUN
fsr-3866	3	22	why	why	SCONJ
fsr-3866	3	23	the	the	DET
fsr-3866	3	24	cfp	cfp	PROPN
fsr-3866	3	25	designation	designation	NOUN
fsr-3866	3	26	has	have	AUX
fsr-3866	3	27	become	become	VERB
fsr-3866	3	28	popular	popular	ADJ
fsr-3866	3	29	with	with	ADP
fsr-3866	3	30	the	the	DET
fsr-3866	3	31	public	public	NOUN
fsr-3866	3	32	over	over	ADP
fsr-3866	3	33	the	the	DET
fsr-3866	3	34	years	year	NOUN
fsr-3866	3	35	.	.	PUNCT
fsr-3866	4	1	dr	dr	PROPN
fsr-3866	4	2	.	.	PROPN
fsr-3866	4	3	kenneth	kenneth	PROPN
fsr-3866	4	4	s.	s.	PROPN
fsr-3866	4	5	bigel	bigel	PROPN
fsr-3866	4	6	’s	’s	PART
fsr-3866	4	7	study	study	NOUN
fsr-3866	4	8	is	be	AUX
fsr-3866	4	9	the	the	DET
fsr-3866	4	10	first	first	ADJ
fsr-3866	4	11	known	know	VERB
fsr-3866	4	12	survey	survey	NOUN
fsr-3866	4	13	dealing	deal	VERB
fsr-3866	4	14	specifically	specifically	ADV
fsr-3866	4	15	with	with	ADP
fsr-3866	4	16	the	the	DET
fsr-3866	4	17	ethics	ethic	NOUN
fsr-3866	4	18	of	of	ADP
fsr-3866	4	19	those	those	PRON
fsr-3866	4	20	holding	hold	VERB
fsr-3866	4	21	the	the	DET
fsr-3866	4	22	cfp	cfp	NOUN
fsr-3866	4	23	credential	credential	NOUN
fsr-3866	4	24	,	,	PUNCT
fsr-3866	4	25	and	and	CCONJ
fsr-3866	4	26	among	among	ADP
fsr-3866	4	27	the	the	DET
fsr-3866	4	28	first	first	ADJ
fsr-3866	4	29	in	in	ADP
fsr-3866	4	30	testing	testing	NOUN
fsr-3866	4	31	for	for	ADP
fsr-3866	4	32	manifestations	manifestation	NOUN
fsr-3866	4	33	of	of	ADP
fsr-3866	4	34	higher	high	ADJ
fsr-3866	4	35	ethical	ethical	ADJ
fsr-3866	4	36	development	development	NOUN
fsr-3866	4	37	in	in	ADP
fsr-3866	4	38	investment	investment	NOUN
fsr-3866	4	39	advisers	adviser	NOUN
fsr-3866	4	40	and	and	CCONJ
fsr-3866	4	41	financial	financial	ADJ
fsr-3866	4	42	planners	planner	NOUN
fsr-3866	4	43	.	.	PUNCT
fsr-3866	5	1	for	for	ADP
fsr-3866	5	2	these	these	DET
fsr-3866	5	3	reasons	reason	NOUN
fsr-3866	5	4	alone	alone	ADV
fsr-3866	5	5	the	the	DET
fsr-3866	5	6	work	work	NOUN
fsr-3866	5	7	is	be	AUX
fsr-3866	5	8	significant	significant	ADJ
fsr-3866	5	9	.	.	PUNCT
fsr-3866	6	1	but	but	CCONJ
fsr-3866	6	2	his	his	PRON
fsr-3866	6	3	hypotheses	hypothesis	NOUN
fsr-3866	6	4	also	also	ADV
fsr-3866	6	5	attempt	attempt	VERB
fsr-3866	6	6	to	to	PART
fsr-3866	6	7	determine	determine	VERB
fsr-3866	6	8	whether	whether	SCONJ
fsr-3866	6	9	there	there	PRON
fsr-3866	6	10	a	a	DET
fsr-3866	6	11	difference	difference	NOUN
fsr-3866	6	12	in	in	ADP
fsr-3866	6	13	ethical	ethical	ADJ
fsr-3866	6	14	development	development	NOUN
fsr-3866	6	15	because	because	SCONJ
fsr-3866	6	16	of	of	ADP
fsr-3866	6	17	several	several	ADJ
fsr-3866	6	18	elements	element	NOUN
fsr-3866	6	19	the	the	DET
fsr-3866	6	20	value	value	NOUN
fsr-3866	6	21	of	of	ADP
fsr-3866	6	22	which	which	PRON
fsr-3866	6	23	have	have	AUX
fsr-3866	6	24	been	be	AUX
fsr-3866	6	25	debated	debate	VERB
fsr-3866	6	26	extensively	extensively	ADV
fsr-3866	6	27	within	within	ADP
fsr-3866	6	28	the	the	DET
fsr-3866	6	29	financial	financial	ADJ
fsr-3866	6	30	planner	planner	NOUN
fsr-3866	6	31	and	and	CCONJ
fsr-3866	6	32	adviser	adviser	NOUN
fsr-3866	6	33	community	community	NOUN
fsr-3866	6	34	for	for	ADP
fsr-3866	6	35	more	more	ADJ
fsr-3866	6	36	than	than	ADP
fsr-3866	6	37	decade	decade	NOUN
fsr-3866	6	38	.	.	PUNCT
fsr-3866	7	1	is	be	AUX
fsr-3866	7	2	ethics	ethic	NOUN
fsr-3866	7	3	associated	associate	VERB
fsr-3866	7	4	with	with	ADP
fsr-3866	7	5	the	the	DET
fsr-3866	7	6	manner	manner	NOUN
fsr-3866	7	7	in	in	ADP
fsr-3866	7	8	which	which	PRON
fsr-3866	7	9	an	an	DET
fsr-3866	7	10	adviser	adviser	NOUN
fsr-3866	7	11	is	be	AUX
fsr-3866	7	12	paid	pay	VERB
fsr-3866	7	13	for	for	ADP
fsr-3866	7	14	his	his	PRON
fsr-3866	7	15	or	or	CCONJ
fsr-3866	7	16	her	her	PRON
fsr-3866	7	17	services	service	NOUN
fsr-3866	7	18	?	?	PUNCT
fsr-3866	8	1	is	be	AUX
fsr-3866	8	2	moral	moral	ADJ
fsr-3866	8	3	judgment	judgment	NOUN
fsr-3866	8	4	affected	affect	VERB
fsr-3866	8	5	by	by	ADP
fsr-3866	8	6	education	education	NOUN
fsr-3866	8	7	,	,	PUNCT
fsr-3866	8	8	age	age	NOUN
fsr-3866	8	9	,	,	PUNCT
fsr-3866	8	10	gender	gender	NOUN
fsr-3866	8	11	,	,	PUNCT
fsr-3866	8	12	or	or	CCONJ
fsr-3866	8	13	the	the	DET
fsr-3866	8	14	length	length	NOUN
fsr-3866	8	15	of	of	ADP
fsr-3866	8	16	work	work	NOUN
fsr-3866	8	17	experience	experience	NOUN
fsr-3866	8	18	?	?	PUNCT
fsr-3866	9	1	our	our	PRON
fsr-3866	9	2	experience	experience	NOUN
fsr-3866	9	3	at	at	ADP
fsr-3866	9	4	the	the	DET
fsr-3866	9	5	cfp	cfp	PROPN
fsr-3866	9	6	board	board	NOUN
fsr-3866	9	7	may	may	AUX
fsr-3866	9	8	shed	shed	VERB
fsr-3866	9	9	some	some	DET
fsr-3866	9	10	light	light	NOUN
fsr-3866	9	11	on	on	ADP
fsr-3866	9	12	one	one	NUM
fsr-3866	9	13	finding	finding	NOUN
fsr-3866	9	14	running	run	VERB
fsr-3866	9	15	counter	counter	ADV
fsr-3866	9	16	to	to	ADP
fsr-3866	9	17	bigel	bigel	NOUN
fsr-3866	9	18	’s	’s	PART
fsr-3866	9	19	hypothesis	hypothesis	NOUN
fsr-3866	9	20	that	that	SCONJ
fsr-3866	9	21	ethical	ethical	ADJ
fsr-3866	9	22	development	development	NOUN
fsr-3866	9	23	should	should	AUX
fsr-3866	9	24	increase	increase	VERB
fsr-3866	9	25	with	with	ADP
fsr-3866	9	26	career	career	NOUN
fsr-3866	9	27	tenure	tenure	NOUN
fsr-3866	9	28	.	.	PUNCT
fsr-3866	10	1	he	he	PRON
fsr-3866	10	2	found	find	VERB
fsr-3866	10	3	that	that	SCONJ
fsr-3866	10	4	*	*	PUNCT
fsr-3866	10	5	corresponding	correspond	VERB
fsr-3866	10	6	author	author	NOUN
fsr-3866	10	7	.	.	PUNCT
fsr-3866	11	1	tel.:11	tel.:11	PROPN
fsr-3866	11	2	-	-	PUNCT
fsr-3866	11	3	303	303	NUM
fsr-3866	11	4	-	-	PUNCT
fsr-3866	11	5	830	830	NUM
fsr-3866	11	6	-	-	PUNCT
fsr-3866	11	7	7500	7500	NUM
fsr-3866	11	8	;	;	PUNCT
fsr-3866	11	9	fax:11	fax:11	NOUN
fsr-3866	11	10	-	-	PUNCT
fsr-3866	11	11	303	303	NUM
fsr-3866	11	12	-	-	PUNCT
fsr-3866	11	13	860	860	NUM
fsr-3866	11	14	-	-	PUNCT
fsr-3866	11	15	7388	7388	NUM
fsr-3866	11	16	.	.	PUNCT
fsr-3866	12	1	e	e	X
fsr-3866	12	2	-	-	NOUN
fsr-3866	12	3	mail	mail	NOUN
fsr-3866	12	4	address:rgoss@cfp-board.org	address:rgoss@cfp-board.org	X
fsr-3866	12	5	(	(	PUNCT
fsr-3866	12	6	r.p	r.p	PROPN
fsr-3866	12	7	.	.	PROPN
fsr-3866	12	8	goss	goss	PROPN
fsr-3866	12	9	)	)	PUNCT
fsr-3866	12	10	financial	financial	ADJ
fsr-3866	12	11	services	service	NOUN
fsr-3866	12	12	review	review	VERB
fsr-3866	12	13	7	7	NUM
fsr-3866	12	14	(	(	PUNCT
fsr-3866	12	15	1998	1998	NUM
fsr-3866	12	16	)	)	PUNCT
fsr-3866	13	1	237–256	237–256	NUM
fsr-3866	13	2	1057	1057	NUM
fsr-3866	13	3	-	-	SYM
fsr-3866	13	4	0810/98/$	0810/98/$	NUM
fsr-3866	13	5	–	–	PUNCT
fsr-3866	13	6	see	see	VERB
fsr-3866	13	7	front	front	ADJ
fsr-3866	13	8	matter	matter	NOUN
fsr-3866	13	9	©	©	PROPN
fsr-3866	13	10	1999	1999	NUM
fsr-3866	13	11	elsevier	elsevier	PROPN
fsr-3866	13	12	science	science	PROPN
fsr-3866	13	13	inc	inc	PROPN
fsr-3866	13	14	.	.	PUNCT
fsr-3866	14	1	all	all	DET
fsr-3866	14	2	rights	right	NOUN
fsr-3866	14	3	reserved	reserve	VERB
fsr-3866	14	4	.	.	PUNCT
fsr-3866	15	1	pii	pii	NOUN
fsr-3866	15	2	:	:	PUNCT
fsr-3866	15	3	s1057	s1057	NOUN
fsr-3866	15	4	-	-	PUNCT
fsr-3866	15	5	0810(99)00021	0810(99)00021	NUM
fsr-3866	15	6	-	-	SYM
fsr-3866	15	7	9	9	NUM
fsr-3866	15	8	those	those	DET
fsr-3866	15	9	cfp	cfp	PROPN
fsr-3866	15	10	licensees	licensee	NOUN
fsr-3866	15	11	with	with	ADP
fsr-3866	15	12	less	less	ADJ
fsr-3866	15	13	than	than	ADP
fsr-3866	15	14	ten	ten	NUM
fsr-3866	15	15	years	year	NOUN
fsr-3866	15	16	of	of	ADP
fsr-3866	15	17	career	career	NOUN
fsr-3866	15	18	tenure	tenure	NOUN
fsr-3866	15	19	manifested	manifest	VERB
fsr-3866	15	20	statistically	statistically	ADV
fsr-3866	15	21	significant	significant	ADJ
fsr-3866	15	22	higher	high	ADJ
fsr-3866	15	23	moral	moral	ADJ
fsr-3866	15	24	judgment	judgment	NOUN
fsr-3866	15	25	than	than	ADP
fsr-3866	15	26	those	those	PRON
fsr-3866	15	27	with	with	ADP
fsr-3866	15	28	more	more	ADJ
fsr-3866	15	29	than	than	ADP
fsr-3866	15	30	ten	ten	NUM
fsr-3866	15	31	years	year	NOUN
fsr-3866	15	32	of	of	ADP
fsr-3866	15	33	experience	experience	NOUN
fsr-3866	15	34	.	.	PUNCT
fsr-3866	16	1	it	it	PRON
fsr-3866	16	2	may	may	AUX
fsr-3866	16	3	be	be	AUX
fsr-3866	16	4	instructive	instructive	ADJ
fsr-3866	16	5	for	for	SCONJ
fsr-3866	16	6	readers	reader	NOUN
fsr-3866	16	7	to	to	PART
fsr-3866	16	8	know	know	VERB
fsr-3866	16	9	that	that	SCONJ
fsr-3866	16	10	in	in	ADP
fsr-3866	16	11	1987	1987	NUM
fsr-3866	16	12	the	the	DET
fsr-3866	16	13	cfp	cfp	PROPN
fsr-3866	16	14	board	board	NOUN
fsr-3866	16	15	undertook	undertake	VERB
fsr-3866	16	16	its	its	PRON
fsr-3866	16	17	first	first	ADJ
fsr-3866	16	18	financial	financial	ADJ
fsr-3866	16	19	planner	planner	NOUN
fsr-3866	16	20	job	job	NOUN
fsr-3866	16	21	analysis	analysis	NOUN
fsr-3866	16	22	and	and	CCONJ
fsr-3866	16	23	developed	develop	VERB
fsr-3866	16	24	its	its	PRON
fsr-3866	16	25	educational	educational	ADJ
fsr-3866	16	26	standard	standard	NOUN
fsr-3866	16	27	—	—	PUNCT
fsr-3866	16	28	a	a	DET
fsr-3866	16	29	model	model	ADJ
fsr-3866	16	30	financial	financial	ADJ
fsr-3866	16	31	planning	planning	NOUN
fsr-3866	16	32	curriculum	curriculum	NOUN
fsr-3866	16	33	.	.	PUNCT
fsr-3866	17	1	this	this	DET
fsr-3866	17	2	standard	standard	NOUN
fsr-3866	17	3	has	have	AUX
fsr-3866	17	4	now	now	ADV
fsr-3866	17	5	been	be	AUX
fsr-3866	17	6	adopted	adopt	VERB
fsr-3866	17	7	by	by	ADP
fsr-3866	17	8	more	more	ADJ
fsr-3866	17	9	than	than	ADP
fsr-3866	17	10	90	90	NUM
fsr-3866	17	11	colleges	college	NOUN
fsr-3866	17	12	and	and	CCONJ
fsr-3866	17	13	universities	university	NOUN
fsr-3866	17	14	in	in	ADP
fsr-3866	17	15	the	the	DET
fsr-3866	17	16	u.s	u.s	PROPN
fsr-3866	17	17	.	.	PROPN
fsr-3866	17	18	for	for	ADP
fsr-3866	17	19	their	their	PRON
fsr-3866	17	20	formal	formal	ADJ
fsr-3866	17	21	education	education	NOUN
fsr-3866	17	22	of	of	ADP
fsr-3866	17	23	financial	financial	ADJ
fsr-3866	17	24	planners	planner	NOUN
fsr-3866	17	25	.	.	PUNCT
fsr-3866	18	1	both	both	CCONJ
fsr-3866	18	2	the	the	DET
fsr-3866	18	3	curriculum	curriculum	NOUN
fsr-3866	18	4	and	and	CCONJ
fsr-3866	18	5	the	the	DET
fsr-3866	18	6	comprehensive	comprehensive	ADJ
fsr-3866	18	7	certification	certification	NOUN
fsr-3866	18	8	examination	examination	NOUN
fsr-3866	18	9	,	,	PUNCT
fsr-3866	18	10	which	which	PRON
fsr-3866	18	11	we	we	PRON
fsr-3866	18	12	first	first	ADV
fsr-3866	18	13	put	put	VERB
fsr-3866	18	14	into	into	ADP
fsr-3866	18	15	effect	effect	NOUN
fsr-3866	18	16	in	in	ADP
fsr-3866	18	17	1991	1991	NUM
fsr-3866	18	18	,	,	PUNCT
fsr-3866	18	19	cover	cover	VERB
fsr-3866	18	20	to	to	ADP
fsr-3866	18	21	some	some	DET
fsr-3866	18	22	extent	extent	NOUN
fsr-3866	18	23	ethical	ethical	ADJ
fsr-3866	18	24	and	and	CCONJ
fsr-3866	18	25	professional	professional	ADJ
fsr-3866	18	26	considerations	consideration	NOUN
fsr-3866	18	27	in	in	ADP
fsr-3866	18	28	financial	financial	ADJ
fsr-3866	18	29	planning	planning	NOUN
fsr-3866	18	30	.	.	PUNCT
fsr-3866	19	1	integrity	integrity	NOUN
fsr-3866	19	2	,	,	PUNCT
fsr-3866	19	3	objectivity	objectivity	NOUN
fsr-3866	19	4	,	,	PUNCT
fsr-3866	19	5	competence	competence	NOUN
fsr-3866	19	6	,	,	PUNCT
fsr-3866	19	7	fairness	fairness	NOUN
fsr-3866	19	8	,	,	PUNCT
fsr-3866	19	9	confidentiality	confidentiality	NOUN
fsr-3866	19	10	,	,	PUNCT
fsr-3866	19	11	professionalism	professionalism	NOUN
fsr-3866	19	12	and	and	CCONJ
fsr-3866	19	13	diligence	diligence	NOUN
fsr-3866	19	14	in	in	ADP
fsr-3866	19	15	performing	perform	VERB
fsr-3866	19	16	financial	financial	ADJ
fsr-3866	19	17	planning	planning	NOUN
fsr-3866	19	18	activities	activity	NOUN
fsr-3866	19	19	are	be	AUX
fsr-3866	19	20	core	core	NOUN
fsr-3866	19	21	principles	principle	NOUN
fsr-3866	19	22	.	.	PUNCT
fsr-3866	20	1	further	far	ADV
fsr-3866	20	2	,	,	PUNCT
fsr-3866	20	3	we	we	PRON
fsr-3866	20	4	updated	update	VERB
fsr-3866	20	5	and	and	CCONJ
fsr-3866	20	6	emphasized	emphasize	VERB
fsr-3866	20	7	the	the	DET
fsr-3866	20	8	code	code	NOUN
fsr-3866	20	9	of	of	ADP
fsr-3866	20	10	ethics	ethic	NOUN
fsr-3866	20	11	and	and	CCONJ
fsr-3866	20	12	professional	professional	ADJ
fsr-3866	20	13	responsibility	responsibility	NOUN
fsr-3866	20	14	beginning	begin	VERB
fsr-3866	20	15	in	in	ADP
fsr-3866	20	16	1992	1992	NUM
fsr-3866	20	17	,	,	PUNCT
fsr-3866	20	18	and	and	CCONJ
fsr-3866	20	19	in	in	ADP
fsr-3866	20	20	1994	1994	NUM
fsr-3866	20	21	we	we	PRON
fsr-3866	20	22	began	begin	VERB
fsr-3866	20	23	requiring	require	VERB
fsr-3866	20	24	a	a	DET
fsr-3866	20	25	specific	specific	ADJ
fsr-3866	20	26	ethics	ethic	NOUN
fsr-3866	20	27	course	course	NOUN
fsr-3866	20	28	as	as	ADP
fsr-3866	20	29	part	part	NOUN
fsr-3866	20	30	of	of	ADP
fsr-3866	20	31	the	the	DET
fsr-3866	20	32	continuing	continue	VERB
fsr-3866	20	33	education	education	NOUN
fsr-3866	20	34	requirements	requirement	NOUN
fsr-3866	20	35	that	that	SCONJ
fsr-3866	20	36	we	we	PRON
fsr-3866	20	37	first	first	ADV
fsr-3866	20	38	inaugurated	inaugurate	VERB
fsr-3866	20	39	in	in	ADP
fsr-3866	20	40	1989	1989	NUM
fsr-3866	20	41	.	.	PUNCT
fsr-3866	21	1	lastly	lastly	ADV
fsr-3866	21	2	,	,	PUNCT
fsr-3866	21	3	as	as	SCONJ
fsr-3866	21	4	cfp	cfp	PROPN
fsr-3866	21	5	licensees	licensee	NOUN
fsr-3866	21	6	know	know	VERB
fsr-3866	21	7	,	,	PUNCT
fsr-3866	21	8	we	we	PRON
fsr-3866	21	9	have	have	AUX
fsr-3866	21	10	become	become	VERB
fsr-3866	21	11	more	more	ADV
fsr-3866	21	12	diligent	diligent	ADJ
fsr-3866	21	13	in	in	ADP
fsr-3866	21	14	highlighting	highlight	VERB
fsr-3866	21	15	our	our	PRON
fsr-3866	21	16	increased	increase	VERB
fsr-3866	21	17	disciplinary	disciplinary	ADJ
fsr-3866	21	18	activity	activity	NOUN
fsr-3866	21	19	handled	handle	VERB
fsr-3866	21	20	by	by	ADP
fsr-3866	21	21	the	the	DET
fsr-3866	21	22	peer	peer	NOUN
fsr-3866	21	23	review	review	NOUN
fsr-3866	21	24	group	group	NOUN
fsr-3866	21	25	known	know	VERB
fsr-3866	21	26	as	as	ADP
fsr-3866	21	27	the	the	DET
fsr-3866	21	28	board	board	NOUN
fsr-3866	21	29	of	of	ADP
fsr-3866	21	30	professional	professional	ADJ
fsr-3866	21	31	review	review	NOUN
fsr-3866	21	32	.	.	PUNCT
fsr-3866	22	1	for	for	ADP
fsr-3866	22	2	example	example	NOUN
fsr-3866	22	3	,	,	PUNCT
fsr-3866	22	4	in	in	ADP
fsr-3866	22	5	the	the	DET
fsr-3866	22	6	six	six	NUM
fsr-3866	22	7	years	year	NOUN
fsr-3866	22	8	between	between	ADP
fsr-3866	22	9	1987	1987	NUM
fsr-3866	22	10	and	and	CCONJ
fsr-3866	22	11	1993	1993	NUM
fsr-3866	22	12	we	we	PRON
fsr-3866	22	13	handled	handle	VERB
fsr-3866	22	14	273	273	NUM
fsr-3866	22	15	disciplinary	disciplinary	ADJ
fsr-3866	22	16	cases	case	NOUN
fsr-3866	22	17	,	,	PUNCT
fsr-3866	22	18	while	while	SCONJ
fsr-3866	22	19	in	in	ADP
fsr-3866	22	20	the	the	DET
fsr-3866	22	21	five	five	NUM
fsr-3866	22	22	years	year	NOUN
fsr-3866	22	23	from	from	ADP
fsr-3866	22	24	1994	1994	NUM
fsr-3866	22	25	to	to	ADP
fsr-3866	22	26	1998	1998	NUM
fsr-3866	22	27	we	we	PRON
fsr-3866	22	28	completed	complete	VERB
fsr-3866	22	29	721	721	NUM
fsr-3866	22	30	.	.	PUNCT
fsr-3866	23	1	in	in	ADP
fsr-3866	23	2	1999	1999	NUM
fsr-3866	23	3	we	we	PRON
fsr-3866	23	4	anticipate	anticipate	VERB
fsr-3866	23	5	closing	close	VERB
fsr-3866	23	6	another	another	DET
fsr-3866	23	7	225	225	NUM
fsr-3866	23	8	ethics	ethic	NOUN
fsr-3866	23	9	cases	case	NOUN
fsr-3866	23	10	.	.	PUNCT
fsr-3866	24	1	the	the	DET
fsr-3866	24	2	cumulative	cumulative	ADJ
fsr-3866	24	3	result	result	NOUN
fsr-3866	24	4	of	of	ADP
fsr-3866	24	5	these	these	DET
fsr-3866	24	6	developments	development	NOUN
fsr-3866	24	7	has	have	AUX
fsr-3866	24	8	been	be	AUX
fsr-3866	24	9	an	an	DET
fsr-3866	24	10	expectation	expectation	NOUN
fsr-3866	24	11	that	that	SCONJ
fsr-3866	24	12	those	those	DET
fsr-3866	24	13	persons	person	NOUN
fsr-3866	24	14	recently	recently	ADV
fsr-3866	24	15	certified	certify	VERB
fsr-3866	24	16	by	by	ADP
fsr-3866	24	17	us	we	PRON
fsr-3866	24	18	,	,	PUNCT
fsr-3866	24	19	many	many	ADJ
fsr-3866	24	20	of	of	ADP
fsr-3866	24	21	which	which	PRON
fsr-3866	24	22	have	have	AUX
fsr-3866	24	23	less	less	ADJ
fsr-3866	24	24	work	work	NOUN
fsr-3866	24	25	experience	experience	NOUN
fsr-3866	24	26	or	or	CCONJ
fsr-3866	24	27	tenure	tenure	NOUN
fsr-3866	24	28	in	in	ADP
fsr-3866	24	29	the	the	DET
fsr-3866	24	30	field	field	NOUN
fsr-3866	24	31	,	,	PUNCT
fsr-3866	24	32	should	should	AUX
fsr-3866	24	33	in	in	ADP
fsr-3866	24	34	fact	fact	NOUN
fsr-3866	24	35	have	have	VERB
fsr-3866	24	36	a	a	DET
fsr-3866	24	37	greater	great	ADJ
fsr-3866	24	38	awareness	awareness	NOUN
fsr-3866	24	39	and	and	CCONJ
fsr-3866	24	40	sensitivity	sensitivity	NOUN
fsr-3866	24	41	to	to	ADP
fsr-3866	24	42	the	the	DET
fsr-3866	24	43	moral	moral	ADJ
fsr-3866	24	44	dimensions	dimension	NOUN
fsr-3866	24	45	of	of	ADP
fsr-3866	24	46	their	their	PRON
fsr-3866	24	47	work	work	NOUN
fsr-3866	24	48	as	as	ADP
fsr-3866	24	49	financial	financial	ADJ
fsr-3866	24	50	planning	planning	NOUN
fsr-3866	24	51	practitioners	practitioner	NOUN
fsr-3866	24	52	.	.	PUNCT
fsr-3866	25	1	bigel	bigel	NOUN
fsr-3866	25	2	’s	’s	PART
fsr-3866	25	3	other	other	ADJ
fsr-3866	25	4	conclusion	conclusion	NOUN
fsr-3866	25	5	,	,	PUNCT
fsr-3866	25	6	that	that	SCONJ
fsr-3866	25	7	no	no	DET
fsr-3866	25	8	statistically	statistically	ADV
fsr-3866	25	9	significant	significant	ADJ
fsr-3866	25	10	differences	difference	NOUN
fsr-3866	25	11	were	be	AUX
fsr-3866	25	12	found	find	VERB
fsr-3866	25	13	in	in	ADP
fsr-3866	25	14	the	the	DET
fsr-3866	25	15	ethics	ethic	NOUN
fsr-3866	25	16	of	of	ADP
fsr-3866	25	17	investment	investment	NOUN
fsr-3866	25	18	planners	planner	NOUN
fsr-3866	25	19	based	base	VERB
fsr-3866	25	20	upon	upon	SCONJ
fsr-3866	25	21	how	how	SCONJ
fsr-3866	25	22	they	they	PRON
fsr-3866	25	23	were	be	AUX
fsr-3866	25	24	compensated	compensate	VERB
fsr-3866	25	25	for	for	ADP
fsr-3866	25	26	their	their	PRON
fsr-3866	25	27	work	work	NOUN
fsr-3866	25	28	,	,	PUNCT
fsr-3866	25	29	might	might	AUX
fsr-3866	25	30	indeed	indeed	ADV
fsr-3866	25	31	need	need	VERB
fsr-3866	25	32	more	more	ADJ
fsr-3866	25	33	future	future	ADJ
fsr-3866	25	34	study	study	NOUN
fsr-3866	25	35	.	.	PUNCT
fsr-3866	26	1	the	the	DET
fsr-3866	26	2	consumer	consumer	NOUN
fsr-3866	26	3	press	press	NOUN
fsr-3866	26	4	notion	notion	NOUN
fsr-3866	26	5	that	that	SCONJ
fsr-3866	26	6	advisers	adviser	NOUN
fsr-3866	26	7	who	who	PRON
fsr-3866	26	8	are	be	AUX
fsr-3866	26	9	compensated	compensate	VERB
fsr-3866	26	10	solely	solely	ADV
fsr-3866	26	11	by	by	ADP
fsr-3866	26	12	fees	fee	NOUN
fsr-3866	26	13	from	from	ADP
fsr-3866	26	14	clients	client	NOUN
fsr-3866	26	15	are	be	AUX
fsr-3866	26	16	without	without	ADP
fsr-3866	26	17	conflicts	conflict	NOUN
fsr-3866	26	18	of	of	ADP
fsr-3866	26	19	interest	interest	NOUN
fsr-3866	26	20	is	be	AUX
fsr-3866	26	21	too	too	ADV
fsr-3866	26	22	simplistic	simplistic	ADJ
fsr-3866	26	23	to	to	PART
fsr-3866	26	24	be	be	AUX
fsr-3866	26	25	accurate	accurate	ADJ
fsr-3866	26	26	.	.	PUNCT
fsr-3866	27	1	potential	potential	ADJ
fsr-3866	27	2	or	or	CCONJ
fsr-3866	27	3	real	real	ADJ
fsr-3866	27	4	conflicts	conflict	NOUN
fsr-3866	27	5	of	of	ADP
fsr-3866	27	6	interest	interest	NOUN
fsr-3866	27	7	may	may	AUX
fsr-3866	27	8	exist	exist	VERB
fsr-3866	27	9	for	for	ADP
fsr-3866	27	10	advisers	adviser	NOUN
fsr-3866	27	11	no	no	ADV
fsr-3866	27	12	matter	matter	ADV
fsr-3866	27	13	how	how	SCONJ
fsr-3866	27	14	they	they	PRON
fsr-3866	27	15	are	be	AUX
fsr-3866	27	16	compensated	compensate	VERB
fsr-3866	27	17	,	,	PUNCT
fsr-3866	27	18	and	and	CCONJ
fsr-3866	27	19	this	this	PRON
fsr-3866	27	20	is	be	AUX
fsr-3866	27	21	a	a	DET
fsr-3866	27	22	basis	basis	NOUN
fsr-3866	27	23	for	for	ADP
fsr-3866	27	24	the	the	DET
fsr-3866	27	25	kind	kind	NOUN
fsr-3866	27	26	of	of	ADP
fsr-3866	27	27	mandatory	mandatory	ADJ
fsr-3866	27	28	disclosure	disclosure	NOUN
fsr-3866	27	29	of	of	ADP
fsr-3866	27	30	such	such	ADJ
fsr-3866	27	31	conflicts	conflict	NOUN
fsr-3866	27	32	and	and	CCONJ
fsr-3866	27	33	sources	source	NOUN
fsr-3866	27	34	of	of	ADP
fsr-3866	27	35	compensation	compensation	NOUN
fsr-3866	27	36	required	require	VERB
fsr-3866	27	37	in	in	ADP
fsr-3866	27	38	the	the	DET
fsr-3866	27	39	cfp	cfp	PROPN
fsr-3866	27	40	board	board	PROPN
fsr-3866	27	41	’s	’s	PART
fsr-3866	27	42	code	code	PROPN
fsr-3866	27	43	of	of	ADP
fsr-3866	27	44	ethics	ethic	NOUN
fsr-3866	27	45	.	.	PUNCT
fsr-3866	28	1	the	the	DET
fsr-3866	28	2	current	current	ADJ
fsr-3866	28	3	trends	trend	NOUN
fsr-3866	28	4	toward	toward	ADP
fsr-3866	28	5	both	both	PRON
fsr-3866	28	6	more	more	ADJ
fsr-3866	28	7	fees	fee	NOUN
fsr-3866	28	8	and	and	CCONJ
fsr-3866	28	9	less	less	ADJ
fsr-3866	28	10	commission	commission	NOUN
fsr-3866	28	11	and	and	CCONJ
fsr-3866	28	12	toward	toward	ADP
fsr-3866	28	13	greater	great	ADJ
fsr-3866	28	14	numbers	number	NOUN
fsr-3866	28	15	of	of	ADP
fsr-3866	28	16	advisers	adviser	NOUN
fsr-3866	28	17	and	and	CCONJ
fsr-3866	28	18	planners	planner	NOUN
fsr-3866	28	19	receiving	receive	VERB
fsr-3866	28	20	some	some	DET
fsr-3866	28	21	combination	combination	NOUN
fsr-3866	28	22	of	of	ADP
fsr-3866	28	23	both	both	PRON
fsr-3866	28	24	,	,	PUNCT
fsr-3866	28	25	again	again	ADV
fsr-3866	28	26	is	be	AUX
fsr-3866	28	27	likely	likely	ADJ
fsr-3866	28	28	to	to	PART
fsr-3866	28	29	increase	increase	VERB
fsr-3866	28	30	the	the	DET
fsr-3866	28	31	sensitivity	sensitivity	NOUN
fsr-3866	28	32	and	and	CCONJ
fsr-3866	28	33	awareness	awareness	NOUN
fsr-3866	28	34	of	of	ADP
fsr-3866	28	35	cfp	cfp	PROPN
fsr-3866	28	36	licensees	licensee	NOUN
fsr-3866	28	37	to	to	ADP
fsr-3866	28	38	the	the	DET
fsr-3866	28	39	necessary	necessary	ADJ
fsr-3866	28	40	moral	moral	ADJ
fsr-3866	28	41	judgements	judgement	NOUN
fsr-3866	28	42	called	call	VERB
fsr-3866	28	43	for	for	ADP
fsr-3866	28	44	in	in	ADP
fsr-3866	28	45	this	this	DET
fsr-3866	28	46	rapidly	rapidly	ADV
fsr-3866	28	47	growing	grow	VERB
fsr-3866	28	48	financial	financial	ADJ
fsr-3866	28	49	planning	planning	NOUN
fsr-3866	28	50	field	field	NOUN
fsr-3866	28	51	.	.	PUNCT
fsr-3866	29	1	cfp	cfp	PROPN
fsr-3866	29	2	licensee	licensee	PROPN
fsr-3866	29	3	standards	standard	NOUN
fsr-3866	29	4	there	there	PRON
fsr-3866	29	5	are	be	VERB
fsr-3866	29	6	two	two	NUM
fsr-3866	29	7	standards	standard	NOUN
fsr-3866	29	8	pertinent	pertinent	ADJ
fsr-3866	29	9	to	to	ADP
fsr-3866	29	10	this	this	DET
fsr-3866	29	11	research	research	NOUN
fsr-3866	29	12	—	—	PUNCT
fsr-3866	29	13	ethical	ethical	ADJ
fsr-3866	29	14	or	or	CCONJ
fsr-3866	29	15	conduct	conduct	VERB
fsr-3866	29	16	standards	standard	NOUN
fsr-3866	29	17	and	and	CCONJ
fsr-3866	29	18	practice	practice	NOUN
fsr-3866	29	19	standards	standard	NOUN
fsr-3866	29	20	.	.	PUNCT
fsr-3866	30	1	below	below	ADV
fsr-3866	30	2	is	be	AUX
fsr-3866	30	3	the	the	DET
fsr-3866	30	4	text	text	NOUN
fsr-3866	30	5	of	of	ADP
fsr-3866	30	6	the	the	DET
fsr-3866	30	7	currentcode	currentcode	NOUN
fsr-3866	30	8	of	of	ADP
fsr-3866	30	9	ethics	ethic	NOUN
fsr-3866	30	10	and	and	CCONJ
fsr-3866	30	11	professional	professional	ADJ
fsr-3866	30	12	responsibilityas	responsibilityas	PROPN
fsr-3866	30	13	well	well	ADV
fsr-3866	30	14	as	as	ADP
fsr-3866	30	15	practice	practice	NOUN
fsr-3866	30	16	standards	standard	NOUN
fsr-3866	30	17	to	to	PART
fsr-3866	30	18	which	which	PRON
fsr-3866	30	19	cfp	cfp	PROPN
fsr-3866	30	20	licensees	licensee	NOUN
fsr-3866	30	21	adhere	adhere	VERB
fsr-3866	30	22	.	.	PUNCT
fsr-3866	31	1	code	code	NOUN
fsr-3866	31	2	of	of	ADP
fsr-3866	31	3	ethics	ethic	NOUN
fsr-3866	31	4	and	and	CCONJ
fsr-3866	31	5	professional	professional	ADJ
fsr-3866	31	6	responsibility	responsibility	NOUN
fsr-3866	31	7	preamble	preamble	NOUN
fsr-3866	31	8	and	and	CCONJ
fsr-3866	31	9	applicability	applicability	NOUN
fsr-3866	31	10	the	the	DET
fsr-3866	31	11	code	code	NOUN
fsr-3866	31	12	of	of	ADP
fsr-3866	31	13	ethics	ethic	NOUN
fsr-3866	31	14	and	and	CCONJ
fsr-3866	31	15	professional	professional	ADJ
fsr-3866	31	16	responsibility	responsibility	NOUN
fsr-3866	31	17	(	(	PUNCT
fsr-3866	31	18	code	code	NOUN
fsr-3866	31	19	)	)	PUNCT
fsr-3866	31	20	has	have	AUX
fsr-3866	31	21	been	be	AUX
fsr-3866	31	22	adopted	adopt	VERB
fsr-3866	31	23	by	by	ADP
fsr-3866	31	24	the	the	DET
fsr-3866	31	25	certified	certify	VERB
fsr-3866	31	26	financial	financial	ADJ
fsr-3866	31	27	planner	planner	NOUN
fsr-3866	31	28	board	board	NOUN
fsr-3866	31	29	of	of	ADP
fsr-3866	31	30	standards	standard	NOUN
fsr-3866	31	31	,	,	PUNCT
fsr-3866	31	32	inc	inc	PROPN
fsr-3866	31	33	.	.	PROPN
fsr-3866	32	1	(	(	PUNCT
fsr-3866	32	2	cfp	cfp	PROPN
fsr-3866	32	3	board	board	PROPN
fsr-3866	32	4	)	)	PUNCT
fsr-3866	32	5	to	to	PART
fsr-3866	32	6	provide	provide	VERB
fsr-3866	32	7	principles	principle	NOUN
fsr-3866	32	8	and	and	CCONJ
fsr-3866	33	1	238	238	NUM
fsr-3866	33	2	r.p	r.p	NOUN
fsr-3866	33	3	.	.	PUNCT
fsr-3866	33	4	goss	goss	PROPN
fsr-3866	33	5	/	/	SYM
fsr-3866	33	6	financial	financial	ADJ
fsr-3866	33	7	services	service	NOUN
fsr-3866	33	8	review	review	VERB
fsr-3866	33	9	7	7	NUM
fsr-3866	33	10	(	(	PUNCT
fsr-3866	33	11	1998	1998	NUM
fsr-3866	33	12	)	)	PUNCT
fsr-3866	34	1	237–256	237–256	NUM
fsr-3866	34	2	rules	rule	NOUN
fsr-3866	34	3	to	to	ADP
fsr-3866	34	4	all	all	DET
fsr-3866	34	5	persons	person	NOUN
fsr-3866	34	6	whom	whom	PRON
fsr-3866	34	7	it	it	PRON
fsr-3866	34	8	has	have	AUX
fsr-3866	34	9	recognized	recognize	VERB
fsr-3866	34	10	and	and	CCONJ
fsr-3866	34	11	certified	certify	VERB
fsr-3866	34	12	to	to	PART
fsr-3866	34	13	use	use	VERB
fsr-3866	34	14	the	the	DET
fsr-3866	34	15	cfp	cfp	PROPN
fsr-3866	34	16	certification	certification	NOUN
fsr-3866	34	17	mark	mark	NOUN
fsr-3866	34	18	and	and	CCONJ
fsr-3866	34	19	the	the	DET
fsr-3866	34	20	marks	mark	NOUN
fsr-3866	34	21	cfp	cfp	PROPN
fsr-3866	34	22	and	and	CCONJ
fsr-3866	34	23	certified	certified	ADJ
fsr-3866	34	24	financial	financial	ADJ
fsr-3866	34	25	planner	planner	NOUN
fsr-3866	34	26	(	(	PUNCT
fsr-3866	34	27	collectively	collectively	ADV
fsr-3866	34	28	“	"	PUNCT
fsr-3866	34	29	the	the	DET
fsr-3866	34	30	marks	mark	NOUN
fsr-3866	34	31	”	"	PUNCT
fsr-3866	34	32	)	)	PUNCT
fsr-3866	34	33	.	.	PUNCT
fsr-3866	35	1	the	the	DET
fsr-3866	35	2	cfp	cfp	PROPN
fsr-3866	35	3	board	board	NOUN
fsr-3866	35	4	determines	determine	NOUN
fsr-3866	35	5	who	who	PRON
fsr-3866	35	6	is	be	AUX
fsr-3866	35	7	recognized	recognize	VERB
fsr-3866	35	8	and	and	CCONJ
fsr-3866	35	9	certified	certify	VERB
fsr-3866	35	10	to	to	PART
fsr-3866	35	11	use	use	VERB
fsr-3866	35	12	the	the	DET
fsr-3866	35	13	marks	mark	NOUN
fsr-3866	35	14	.	.	PUNCT
fsr-3866	36	1	implicit	implicit	ADJ
fsr-3866	36	2	in	in	ADP
fsr-3866	36	3	the	the	DET
fsr-3866	36	4	acceptance	acceptance	NOUN
fsr-3866	36	5	of	of	ADP
fsr-3866	36	6	this	this	DET
fsr-3866	36	7	authorization	authorization	NOUN
fsr-3866	36	8	is	be	AUX
fsr-3866	36	9	an	an	DET
fsr-3866	36	10	obligation	obligation	NOUN
fsr-3866	36	11	not	not	PART
fsr-3866	36	12	only	only	ADV
fsr-3866	36	13	to	to	PART
fsr-3866	36	14	comply	comply	VERB
fsr-3866	36	15	with	with	ADP
fsr-3866	36	16	the	the	DET
fsr-3866	36	17	mandates	mandate	NOUN
fsr-3866	36	18	and	and	CCONJ
fsr-3866	36	19	requirements	requirement	NOUN
fsr-3866	36	20	of	of	ADP
fsr-3866	36	21	all	all	DET
fsr-3866	36	22	applicable	applicable	ADJ
fsr-3866	36	23	laws	law	NOUN
fsr-3866	36	24	and	and	CCONJ
fsr-3866	36	25	regulations	regulation	NOUN
fsr-3866	36	26	but	but	CCONJ
fsr-3866	36	27	also	also	ADV
fsr-3866	36	28	to	to	PART
fsr-3866	36	29	take	take	VERB
fsr-3866	36	30	responsibility	responsibility	NOUN
fsr-3866	36	31	to	to	PART
fsr-3866	36	32	act	act	VERB
fsr-3866	36	33	in	in	ADP
fsr-3866	36	34	an	an	DET
fsr-3866	36	35	ethical	ethical	ADJ
fsr-3866	36	36	and	and	CCONJ
fsr-3866	36	37	professionally	professionally	ADV
fsr-3866	36	38	responsible	responsible	ADJ
fsr-3866	36	39	manner	manner	NOUN
fsr-3866	36	40	in	in	ADP
fsr-3866	36	41	all	all	DET
fsr-3866	36	42	professional	professional	ADJ
fsr-3866	36	43	services	service	NOUN
fsr-3866	36	44	and	and	CCONJ
fsr-3866	36	45	activities	activity	NOUN
fsr-3866	36	46	.	.	PUNCT
fsr-3866	37	1	for	for	ADP
fsr-3866	37	2	purposes	purpose	NOUN
fsr-3866	37	3	of	of	ADP
fsr-3866	37	4	this	this	DET
fsr-3866	37	5	code	code	NOUN
fsr-3866	37	6	,	,	PUNCT
fsr-3866	37	7	a	a	DET
fsr-3866	37	8	person	person	NOUN
fsr-3866	37	9	recognized	recognize	VERB
fsr-3866	37	10	and	and	CCONJ
fsr-3866	37	11	certified	certify	VERB
fsr-3866	37	12	by	by	ADP
fsr-3866	37	13	the	the	DET
fsr-3866	37	14	cfp	cfp	PROPN
fsr-3866	37	15	board	board	PROPN
fsr-3866	37	16	to	to	PART
fsr-3866	37	17	use	use	VERB
fsr-3866	37	18	the	the	DET
fsr-3866	37	19	marks	mark	NOUN
fsr-3866	37	20	is	be	AUX
fsr-3866	37	21	called	call	VERB
fsr-3866	37	22	a	a	DET
fsr-3866	37	23	cfp	cfp	PROPN
fsr-3866	37	24	designee	designee	NOUN
fsr-3866	37	25	or	or	CCONJ
fsr-3866	37	26	certified	certify	VERB
fsr-3866	37	27	financial	financial	ADJ
fsr-3866	37	28	planner	planner	NOUN
fsr-3866	37	29	designee	designee	NOUN
fsr-3866	37	30	.	.	PUNCT
fsr-3866	38	1	this	this	DET
fsr-3866	38	2	code	code	NOUN
fsr-3866	38	3	applies	apply	VERB
fsr-3866	38	4	to	to	ADP
fsr-3866	38	5	cfp	cfp	PROPN
fsr-3866	38	6	designees	designee	NOUN
fsr-3866	38	7	actively	actively	ADV
fsr-3866	38	8	involved	involve	VERB
fsr-3866	38	9	in	in	ADP
fsr-3866	38	10	the	the	DET
fsr-3866	38	11	practice	practice	NOUN
fsr-3866	38	12	of	of	ADP
fsr-3866	38	13	personal	personal	ADJ
fsr-3866	38	14	financial	financial	ADJ
fsr-3866	38	15	planning	planning	NOUN
fsr-3866	38	16	,	,	PUNCT
fsr-3866	38	17	in	in	ADP
fsr-3866	38	18	other	other	ADJ
fsr-3866	38	19	areas	area	NOUN
fsr-3866	38	20	of	of	ADP
fsr-3866	38	21	financial	financial	ADJ
fsr-3866	38	22	services	service	NOUN
fsr-3866	38	23	,	,	PUNCT
fsr-3866	38	24	in	in	ADP
fsr-3866	38	25	industry	industry	NOUN
fsr-3866	38	26	,	,	PUNCT
fsr-3866	38	27	in	in	ADP
fsr-3866	38	28	related	related	ADJ
fsr-3866	38	29	professions	profession	NOUN
fsr-3866	38	30	,	,	PUNCT
fsr-3866	38	31	in	in	ADP
fsr-3866	38	32	government	government	NOUN
fsr-3866	38	33	,	,	PUNCT
fsr-3866	38	34	in	in	ADP
fsr-3866	38	35	education	education	NOUN
fsr-3866	38	36	or	or	CCONJ
fsr-3866	38	37	in	in	ADP
fsr-3866	38	38	any	any	DET
fsr-3866	38	39	other	other	ADJ
fsr-3866	38	40	professional	professional	ADJ
fsr-3866	38	41	activity	activity	NOUN
fsr-3866	38	42	in	in	ADP
fsr-3866	38	43	which	which	PRON
fsr-3866	38	44	the	the	DET
fsr-3866	38	45	marks	mark	NOUN
fsr-3866	38	46	are	be	AUX
fsr-3866	38	47	used	use	VERB
fsr-3866	38	48	in	in	ADP
fsr-3866	38	49	the	the	DET
fsr-3866	38	50	performance	performance	NOUN
fsr-3866	38	51	of	of	ADP
fsr-3866	38	52	their	their	PRON
fsr-3866	38	53	professional	professional	ADJ
fsr-3866	38	54	responsibilities	responsibility	NOUN
fsr-3866	38	55	.	.	PUNCT
fsr-3866	39	1	this	this	DET
fsr-3866	39	2	code	code	NOUN
fsr-3866	39	3	also	also	ADV
fsr-3866	39	4	applies	apply	VERB
fsr-3866	39	5	to	to	ADP
fsr-3866	39	6	candidates	candidate	NOUN
fsr-3866	39	7	for	for	ADP
fsr-3866	39	8	the	the	DET
fsr-3866	39	9	cfp	cfp	PROPN
fsr-3866	39	10	designation	designation	NOUN
fsr-3866	39	11	who	who	PRON
fsr-3866	39	12	are	be	AUX
fsr-3866	39	13	registered	register	VERB
fsr-3866	39	14	as	as	ADP
fsr-3866	39	15	such	such	ADJ
fsr-3866	39	16	with	with	ADP
fsr-3866	39	17	the	the	DET
fsr-3866	39	18	cfp	cfp	PROPN
fsr-3866	39	19	board	board	PROPN
fsr-3866	39	20	.	.	PUNCT
fsr-3866	40	1	for	for	ADP
fsr-3866	40	2	purposes	purpose	NOUN
fsr-3866	40	3	of	of	ADP
fsr-3866	40	4	this	this	DET
fsr-3866	40	5	code	code	NOUN
fsr-3866	40	6	,	,	PUNCT
fsr-3866	40	7	the	the	DET
fsr-3866	40	8	term	term	NOUN
fsr-3866	40	9	cfp	cfp	PROPN
fsr-3866	40	10	designee	designee	NOUN
fsr-3866	40	11	shall	shall	AUX
fsr-3866	40	12	be	be	AUX
fsr-3866	40	13	deemed	deem	VERB
fsr-3866	40	14	to	to	PART
fsr-3866	40	15	include	include	VERB
fsr-3866	40	16	candidates	candidate	NOUN
fsr-3866	40	17	.	.	PUNCT
fsr-3866	41	1	composition	composition	NOUN
fsr-3866	41	2	and	and	CCONJ
fsr-3866	41	3	scope	scope	NOUN
fsr-3866	41	4	the	the	DET
fsr-3866	41	5	code	code	NOUN
fsr-3866	41	6	consists	consist	VERB
fsr-3866	41	7	of	of	ADP
fsr-3866	41	8	two	two	NUM
fsr-3866	41	9	parts	part	NOUN
fsr-3866	41	10	:	:	PUNCT
fsr-3866	41	11	part	part	NOUN
fsr-3866	41	12	i	i	NOUN
fsr-3866	41	13	—	—	PUNCT
fsr-3866	41	14	principles	principle	NOUN
fsr-3866	41	15	and	and	CCONJ
fsr-3866	41	16	part	part	NOUN
fsr-3866	41	17	ii	ii	PROPN
fsr-3866	41	18	—	—	PUNCT
fsr-3866	41	19	rules	rule	NOUN
fsr-3866	41	20	.	.	PUNCT
fsr-3866	42	1	the	the	DET
fsr-3866	42	2	principles	principle	NOUN
fsr-3866	42	3	are	be	AUX
fsr-3866	42	4	statements	statement	NOUN
fsr-3866	42	5	expressing	express	VERB
fsr-3866	42	6	in	in	ADP
fsr-3866	42	7	general	general	ADJ
fsr-3866	42	8	terms	term	NOUN
fsr-3866	42	9	the	the	DET
fsr-3866	42	10	ethical	ethical	ADJ
fsr-3866	42	11	and	and	CCONJ
fsr-3866	42	12	professional	professional	ADJ
fsr-3866	42	13	ideals	ideal	NOUN
fsr-3866	42	14	expected	expect	VERB
fsr-3866	42	15	of	of	ADP
fsr-3866	42	16	cfp	cfp	PROPN
fsr-3866	42	17	designees	designee	NOUN
fsr-3866	42	18	and	and	CCONJ
fsr-3866	42	19	which	which	PRON
fsr-3866	42	20	they	they	PRON
fsr-3866	42	21	should	should	AUX
fsr-3866	42	22	strive	strive	VERB
fsr-3866	42	23	to	to	PART
fsr-3866	42	24	display	display	VERB
fsr-3866	42	25	in	in	ADP
fsr-3866	42	26	their	their	PRON
fsr-3866	42	27	professional	professional	ADJ
fsr-3866	42	28	activities	activity	NOUN
fsr-3866	42	29	.	.	PUNCT
fsr-3866	43	1	as	as	SCONJ
fsr-3866	43	2	such	such	DET
fsr-3866	43	3	the	the	DET
fsr-3866	43	4	principles	principle	NOUN
fsr-3866	43	5	are	be	AUX
fsr-3866	43	6	aspirational	aspirational	ADJ
fsr-3866	43	7	in	in	ADP
fsr-3866	43	8	character	character	NOUN
fsr-3866	43	9	but	but	CCONJ
fsr-3866	43	10	are	be	AUX
fsr-3866	43	11	intended	intend	VERB
fsr-3866	43	12	to	to	PART
fsr-3866	43	13	provide	provide	VERB
fsr-3866	43	14	a	a	DET
fsr-3866	43	15	source	source	NOUN
fsr-3866	43	16	of	of	ADP
fsr-3866	43	17	guidance	guidance	NOUN
fsr-3866	43	18	for	for	ADP
fsr-3866	43	19	a	a	DET
fsr-3866	43	20	cfp	cfp	PROPN
fsr-3866	43	21	designee	designee	NOUN
fsr-3866	43	22	.	.	PUNCT
fsr-3866	44	1	the	the	DET
fsr-3866	44	2	comments	comment	NOUN
fsr-3866	44	3	following	follow	VERB
fsr-3866	44	4	each	each	DET
fsr-3866	44	5	principle	principle	NOUN
fsr-3866	44	6	further	far	ADV
fsr-3866	44	7	explain	explain	VERB
fsr-3866	44	8	the	the	DET
fsr-3866	44	9	meaning	meaning	NOUN
fsr-3866	44	10	of	of	ADP
fsr-3866	44	11	the	the	DET
fsr-3866	44	12	principle	principle	NOUN
fsr-3866	44	13	.	.	PUNCT
fsr-3866	45	1	the	the	DET
fsr-3866	45	2	rules	rule	NOUN
fsr-3866	45	3	provide	provide	VERB
fsr-3866	45	4	practical	practical	ADJ
fsr-3866	45	5	guidelines	guideline	NOUN
fsr-3866	45	6	derived	derive	VERB
fsr-3866	45	7	from	from	ADP
fsr-3866	45	8	the	the	DET
fsr-3866	45	9	tenets	tenet	NOUN
fsr-3866	45	10	embodied	embody	VERB
fsr-3866	45	11	in	in	ADP
fsr-3866	45	12	the	the	DET
fsr-3866	45	13	principles	principle	NOUN
fsr-3866	45	14	.	.	PUNCT
fsr-3866	46	1	as	as	ADP
fsr-3866	46	2	such	such	ADJ
fsr-3866	46	3	,	,	PUNCT
fsr-3866	46	4	the	the	DET
fsr-3866	46	5	rules	rule	NOUN
fsr-3866	46	6	set	set	VERB
fsr-3866	46	7	forth	forth	ADP
fsr-3866	46	8	the	the	DET
fsr-3866	46	9	standards	standard	NOUN
fsr-3866	46	10	of	of	ADP
fsr-3866	46	11	ethical	ethical	ADJ
fsr-3866	46	12	and	and	CCONJ
fsr-3866	46	13	professionally	professionally	ADV
fsr-3866	46	14	responsible	responsible	ADJ
fsr-3866	46	15	conduct	conduct	NOUN
fsr-3866	46	16	expected	expect	VERB
fsr-3866	46	17	to	to	PART
fsr-3866	46	18	be	be	AUX
fsr-3866	46	19	followed	follow	VERB
fsr-3866	46	20	in	in	ADP
fsr-3866	46	21	particular	particular	ADJ
fsr-3866	46	22	situations	situation	NOUN
fsr-3866	46	23	.	.	PUNCT
fsr-3866	47	1	this	this	DET
fsr-3866	47	2	code	code	NOUN
fsr-3866	47	3	does	do	AUX
fsr-3866	47	4	not	not	PART
fsr-3866	47	5	undertake	undertake	VERB
fsr-3866	47	6	to	to	PART
fsr-3866	47	7	define	define	VERB
fsr-3866	47	8	standards	standard	NOUN
fsr-3866	47	9	of	of	ADP
fsr-3866	47	10	professional	professional	ADJ
fsr-3866	47	11	conduct	conduct	NOUN
fsr-3866	47	12	of	of	ADP
fsr-3866	47	13	cfp	cfp	PROPN
fsr-3866	47	14	designees	designee	NOUN
fsr-3866	47	15	for	for	ADP
fsr-3866	47	16	purposes	purpose	NOUN
fsr-3866	47	17	of	of	ADP
fsr-3866	47	18	civil	civil	ADJ
fsr-3866	47	19	liability	liability	NOUN
fsr-3866	47	20	.	.	PUNCT
fsr-3866	48	1	due	due	ADP
fsr-3866	48	2	to	to	ADP
fsr-3866	48	3	the	the	DET
fsr-3866	48	4	nature	nature	NOUN
fsr-3866	48	5	of	of	ADP
fsr-3866	48	6	a	a	DET
fsr-3866	48	7	cfp	cfp	PROPN
fsr-3866	48	8	designee	designee	NOUN
fsr-3866	48	9	’s	’s	PART
fsr-3866	48	10	particular	particular	ADJ
fsr-3866	48	11	field	field	NOUN
fsr-3866	48	12	of	of	ADP
fsr-3866	48	13	endeavor	endeavor	NOUN
fsr-3866	48	14	,	,	PUNCT
fsr-3866	48	15	certain	certain	ADJ
fsr-3866	48	16	rules	rule	NOUN
fsr-3866	48	17	may	may	AUX
fsr-3866	48	18	not	not	PART
fsr-3866	48	19	be	be	AUX
fsr-3866	48	20	applicable	applicable	ADJ
fsr-3866	48	21	to	to	ADP
fsr-3866	48	22	that	that	DET
fsr-3866	48	23	cfp	cfp	PROPN
fsr-3866	48	24	designee	designee	NOUN
fsr-3866	48	25	’s	’s	PART
fsr-3866	48	26	activities	activity	NOUN
fsr-3866	48	27	.	.	PUNCT
fsr-3866	49	1	for	for	ADP
fsr-3866	49	2	example	example	NOUN
fsr-3866	49	3	,	,	PUNCT
fsr-3866	49	4	a	a	DET
fsr-3866	49	5	cfp	cfp	NOUN
fsr-3866	49	6	designee	designee	NOUN
fsr-3866	49	7	who	who	PRON
fsr-3866	49	8	is	be	AUX
fsr-3866	49	9	engaged	engage	VERB
fsr-3866	49	10	solely	solely	ADV
fsr-3866	49	11	in	in	ADP
fsr-3866	49	12	the	the	DET
fsr-3866	49	13	sale	sale	NOUN
fsr-3866	49	14	of	of	ADP
fsr-3866	49	15	securities	security	NOUN
fsr-3866	49	16	as	as	ADP
fsr-3866	49	17	a	a	DET
fsr-3866	49	18	registered	register	VERB
fsr-3866	49	19	representative	representative	NOUN
fsr-3866	49	20	is	be	AUX
fsr-3866	49	21	not	not	PART
fsr-3866	49	22	subject	subject	ADJ
fsr-3866	49	23	to	to	ADP
fsr-3866	49	24	the	the	DET
fsr-3866	49	25	written	write	VERB
fsr-3866	49	26	disclosure	disclosure	NOUN
fsr-3866	49	27	requirements	requirement	NOUN
fsr-3866	49	28	of	of	ADP
fsr-3866	49	29	rule	rule	NOUN
fsr-3866	49	30	402	402	NUM
fsr-3866	49	31	(	(	PUNCT
fsr-3866	49	32	applicable	applicable	ADJ
fsr-3866	49	33	to	to	ADP
fsr-3866	49	34	cfp	cfp	PROPN
fsr-3866	49	35	designees	designee	NOUN
fsr-3866	49	36	engaged	engage	VERB
fsr-3866	49	37	in	in	ADP
fsr-3866	49	38	personal	personal	ADJ
fsr-3866	49	39	financial	financial	ADJ
fsr-3866	49	40	planning	planning	NOUN
fsr-3866	49	41	)	)	PUNCT
fsr-3866	49	42	although	although	SCONJ
fsr-3866	49	43	he	he	PRON
fsr-3866	49	44	or	or	CCONJ
fsr-3866	49	45	she	she	PRON
fsr-3866	49	46	may	may	AUX
fsr-3866	49	47	have	have	VERB
fsr-3866	49	48	disclosure	disclosure	NOUN
fsr-3866	49	49	responsibilities	responsibility	NOUN
fsr-3866	49	50	under	under	ADP
fsr-3866	49	51	rule	rule	NOUN
fsr-3866	49	52	401	401	NUM
fsr-3866	49	53	.	.	PUNCT
fsr-3866	50	1	a	a	DET
fsr-3866	50	2	cfp	cfp	PROPN
fsr-3866	50	3	designee	designee	NOUN
fsr-3866	50	4	is	be	AUX
fsr-3866	50	5	obligated	obligate	VERB
fsr-3866	50	6	to	to	PART
fsr-3866	50	7	determine	determine	VERB
fsr-3866	50	8	what	what	PRON
fsr-3866	50	9	responsibilities	responsibility	NOUN
fsr-3866	50	10	the	the	DET
fsr-3866	50	11	cfp	cfp	PROPN
fsr-3866	50	12	designee	designee	NOUN
fsr-3866	50	13	has	have	VERB
fsr-3866	50	14	in	in	ADP
fsr-3866	50	15	each	each	DET
fsr-3866	50	16	professional	professional	ADJ
fsr-3866	50	17	relationship	relationship	NOUN
fsr-3866	50	18	including	include	VERB
fsr-3866	50	19	,	,	PUNCT
fsr-3866	50	20	for	for	ADP
fsr-3866	50	21	example	example	NOUN
fsr-3866	50	22	,	,	PUNCT
fsr-3866	50	23	duties	duty	NOUN
fsr-3866	50	24	that	that	PRON
fsr-3866	50	25	arise	arise	VERB
fsr-3866	50	26	in	in	ADP
fsr-3866	50	27	particular	particular	ADJ
fsr-3866	50	28	circumstances	circumstance	NOUN
fsr-3866	50	29	from	from	ADP
fsr-3866	50	30	a	a	DET
fsr-3866	50	31	position	position	NOUN
fsr-3866	50	32	of	of	ADP
fsr-3866	50	33	trust	trust	NOUN
fsr-3866	50	34	or	or	CCONJ
fsr-3866	50	35	confidence	confidence	NOUN
fsr-3866	50	36	that	that	SCONJ
fsr-3866	50	37	a	a	DET
fsr-3866	50	38	cfp	cfp	PROPN
fsr-3866	50	39	designee	designee	NOUN
fsr-3866	50	40	may	may	AUX
fsr-3866	50	41	have	have	VERB
fsr-3866	50	42	.	.	PUNCT
fsr-3866	51	1	the	the	DET
fsr-3866	51	2	cfp	cfp	PROPN
fsr-3866	51	3	designee	designee	NOUN
fsr-3866	51	4	is	be	AUX
fsr-3866	51	5	obligated	obligate	VERB
fsr-3866	51	6	to	to	PART
fsr-3866	51	7	meet	meet	VERB
fsr-3866	51	8	those	those	DET
fsr-3866	51	9	responsibilities	responsibility	NOUN
fsr-3866	51	10	.	.	PUNCT
fsr-3866	52	1	the	the	DET
fsr-3866	52	2	code	code	NOUN
fsr-3866	52	3	is	be	AUX
fsr-3866	52	4	structured	structure	VERB
fsr-3866	52	5	so	so	SCONJ
fsr-3866	52	6	that	that	SCONJ
fsr-3866	52	7	the	the	DET
fsr-3866	52	8	presentation	presentation	NOUN
fsr-3866	52	9	of	of	ADP
fsr-3866	52	10	the	the	DET
fsr-3866	52	11	rules	rule	NOUN
fsr-3866	52	12	parallels	parallel	VERB
fsr-3866	52	13	the	the	DET
fsr-3866	52	14	presentation	presentation	NOUN
fsr-3866	52	15	of	of	ADP
fsr-3866	52	16	the	the	DET
fsr-3866	52	17	principles	principle	NOUN
fsr-3866	52	18	.	.	PUNCT
fsr-3866	53	1	for	for	ADP
fsr-3866	53	2	example	example	NOUN
fsr-3866	53	3	,	,	PUNCT
fsr-3866	53	4	the	the	DET
fsr-3866	53	5	rules	rule	NOUN
fsr-3866	53	6	which	which	PRON
fsr-3866	53	7	relate	relate	VERB
fsr-3866	53	8	to	to	ADP
fsr-3866	53	9	principle	principle	NOUN
fsr-3866	53	10	1	1	NUM
fsr-3866	53	11	—	—	PUNCT
fsr-3866	53	12	integrity	integrity	NOUN
fsr-3866	53	13	,	,	PUNCT
fsr-3866	53	14	are	be	AUX
fsr-3866	53	15	numbered	number	VERB
fsr-3866	53	16	in	in	ADP
fsr-3866	53	17	the	the	DET
fsr-3866	53	18	100	100	NUM
fsr-3866	53	19	to	to	PART
fsr-3866	53	20	199	199	NUM
fsr-3866	53	21	series	series	NOUN
fsr-3866	53	22	while	while	SCONJ
fsr-3866	53	23	those	those	DET
fsr-3866	53	24	rules	rule	NOUN
fsr-3866	53	25	relating	relate	VERB
fsr-3866	53	26	to	to	ADP
fsr-3866	53	27	principle	principle	ADJ
fsr-3866	53	28	2	2	NUM
fsr-3866	53	29	—	—	PUNCT
fsr-3866	53	30	objectivity	objectivity	NOUN
fsr-3866	53	31	,	,	PUNCT
fsr-3866	53	32	are	be	AUX
fsr-3866	53	33	numbered	number	VERB
fsr-3866	53	34	in	in	ADP
fsr-3866	53	35	the	the	DET
fsr-3866	53	36	200	200	NUM
fsr-3866	53	37	to	to	PART
fsr-3866	53	38	299	299	NUM
fsr-3866	53	39	series	serie	NOUN
fsr-3866	53	40	.	.	PUNCT
fsr-3866	54	1	compliance	compliance	NOUN
fsr-3866	54	2	the	the	DET
fsr-3866	54	3	cfp	cfp	PROPN
fsr-3866	54	4	board	board	NOUN
fsr-3866	54	5	of	of	ADP
fsr-3866	54	6	governors	governor	NOUN
fsr-3866	54	7	requires	require	VERB
fsr-3866	54	8	adherence	adherence	NOUN
fsr-3866	54	9	to	to	ADP
fsr-3866	54	10	this	this	DET
fsr-3866	54	11	code	code	NOUN
fsr-3866	54	12	by	by	ADP
fsr-3866	54	13	all	all	DET
fsr-3866	54	14	those	those	PRON
fsr-3866	54	15	it	it	PRON
fsr-3866	54	16	recognizes	recognize	VERB
fsr-3866	54	17	and	and	CCONJ
fsr-3866	54	18	certifies	certifie	NOUN
fsr-3866	54	19	to	to	PART
fsr-3866	54	20	use	use	VERB
fsr-3866	54	21	the	the	DET
fsr-3866	54	22	marks	mark	NOUN
fsr-3866	54	23	.	.	PUNCT
fsr-3866	55	1	compliance	compliance	NOUN
fsr-3866	55	2	with	with	ADP
fsr-3866	55	3	the	the	DET
fsr-3866	55	4	code	code	NOUN
fsr-3866	55	5	,	,	PUNCT
fsr-3866	55	6	individually	individually	ADV
fsr-3866	55	7	and	and	CCONJ
fsr-3866	55	8	by	by	ADP
fsr-3866	55	9	the	the	DET
fsr-3866	55	10	profession	profession	NOUN
fsr-3866	55	11	as	as	ADP
fsr-3866	55	12	a	a	DET
fsr-3866	55	13	whole	whole	NOUN
fsr-3866	55	14	,	,	PUNCT
fsr-3866	55	15	depends	depend	VERB
fsr-3866	55	16	on	on	ADP
fsr-3866	55	17	each	each	DET
fsr-3866	55	18	cfp	cfp	PROPN
fsr-3866	55	19	designee	designee	NOUN
fsr-3866	55	20	’s	’s	PART
fsr-3866	55	21	knowledge	knowledge	NOUN
fsr-3866	55	22	of	of	ADP
fsr-3866	55	23	and	and	CCONJ
fsr-3866	55	24	voluntary	voluntary	ADJ
fsr-3866	55	25	compliance	compliance	NOUN
fsr-3866	55	26	with	with	ADP
fsr-3866	55	27	239r.p	239r.p	PROPN
fsr-3866	55	28	.	.	PUNCT
fsr-3866	56	1	goss	goss	PROPN
fsr-3866	56	2	/	/	SYM
fsr-3866	56	3	financial	financial	ADJ
fsr-3866	56	4	services	service	NOUN
fsr-3866	56	5	review	review	VERB
fsr-3866	56	6	7	7	NUM
fsr-3866	56	7	(	(	PUNCT
fsr-3866	56	8	1998	1998	NUM
fsr-3866	56	9	)	)	PUNCT
fsr-3866	57	1	237–256	237–256	NUM
fsr-3866	57	2	the	the	DET
fsr-3866	57	3	principles	principle	NOUN
fsr-3866	57	4	and	and	CCONJ
fsr-3866	57	5	applicable	applicable	ADJ
fsr-3866	57	6	rules	rule	NOUN
fsr-3866	57	7	,	,	PUNCT
fsr-3866	57	8	on	on	ADP
fsr-3866	57	9	the	the	DET
fsr-3866	57	10	influence	influence	NOUN
fsr-3866	57	11	of	of	ADP
fsr-3866	57	12	fellow	fellow	ADJ
fsr-3866	57	13	professionals	professional	NOUN
fsr-3866	57	14	and	and	CCONJ
fsr-3866	57	15	public	public	ADJ
fsr-3866	57	16	opinion	opinion	NOUN
fsr-3866	57	17	,	,	PUNCT
fsr-3866	57	18	and	and	CCONJ
fsr-3866	57	19	on	on	ADP
fsr-3866	57	20	disciplinary	disciplinary	ADJ
fsr-3866	57	21	proceedings	proceeding	NOUN
fsr-3866	57	22	,	,	PUNCT
fsr-3866	57	23	when	when	SCONJ
fsr-3866	57	24	necessary	necessary	ADJ
fsr-3866	57	25	,	,	PUNCT
fsr-3866	57	26	involving	involve	VERB
fsr-3866	57	27	cfp	cfp	PROPN
fsr-3866	57	28	designees	designee	NOUN
fsr-3866	57	29	who	who	PRON
fsr-3866	57	30	fail	fail	VERB
fsr-3866	57	31	to	to	PART
fsr-3866	57	32	comply	comply	VERB
fsr-3866	57	33	with	with	ADP
fsr-3866	57	34	the	the	DET
fsr-3866	57	35	applicable	applicable	ADJ
fsr-3866	57	36	provisions	provision	NOUN
fsr-3866	57	37	of	of	ADP
fsr-3866	57	38	the	the	DET
fsr-3866	57	39	code	code	NOUN
fsr-3866	57	40	.	.	PUNCT
fsr-3866	58	1	terminology	terminology	NOUN
fsr-3866	58	2	in	in	ADP
fsr-3866	58	3	this	this	DET
fsr-3866	58	4	code	code	NOUN
fsr-3866	58	5	“	"	PUNCT
fsr-3866	58	6	client	client	NOUN
fsr-3866	58	7	”	"	PUNCT
fsr-3866	58	8	denotes	denote	VERB
fsr-3866	58	9	a	a	DET
fsr-3866	58	10	person	person	NOUN
fsr-3866	58	11	,	,	PUNCT
fsr-3866	58	12	persons	person	NOUN
fsr-3866	58	13	,	,	PUNCT
fsr-3866	58	14	or	or	CCONJ
fsr-3866	58	15	entity	entity	NOUN
fsr-3866	58	16	who	who	PRON
fsr-3866	58	17	engages	engage	VERB
fsr-3866	58	18	a	a	DET
fsr-3866	58	19	practitioner	practitioner	NOUN
fsr-3866	58	20	and	and	CCONJ
fsr-3866	58	21	for	for	ADP
fsr-3866	58	22	whom	whom	PRON
fsr-3866	58	23	professional	professional	ADJ
fsr-3866	58	24	services	service	NOUN
fsr-3866	58	25	are	be	AUX
fsr-3866	58	26	rendered	render	VERB
fsr-3866	58	27	.	.	PUNCT
fsr-3866	59	1	for	for	ADP
fsr-3866	59	2	purposes	purpose	NOUN
fsr-3866	59	3	of	of	ADP
fsr-3866	59	4	this	this	DET
fsr-3866	59	5	definition	definition	NOUN
fsr-3866	59	6	,	,	PUNCT
fsr-3866	59	7	a	a	DET
fsr-3866	59	8	practitioner	practitioner	NOUN
fsr-3866	59	9	is	be	AUX
fsr-3866	59	10	engaged	engage	VERB
fsr-3866	59	11	when	when	SCONJ
fsr-3866	59	12	an	an	DET
fsr-3866	59	13	individual	individual	NOUN
fsr-3866	59	14	,	,	PUNCT
fsr-3866	59	15	based	base	VERB
fsr-3866	59	16	upon	upon	SCONJ
fsr-3866	59	17	the	the	DET
fsr-3866	59	18	relevant	relevant	ADJ
fsr-3866	59	19	facts	fact	NOUN
fsr-3866	59	20	and	and	CCONJ
fsr-3866	59	21	circumstances	circumstance	NOUN
fsr-3866	59	22	,	,	PUNCT
fsr-3866	59	23	reasonably	reasonably	ADV
fsr-3866	59	24	relies	rely	VERB
fsr-3866	59	25	upon	upon	SCONJ
fsr-3866	59	26	information	information	NOUN
fsr-3866	59	27	or	or	CCONJ
fsr-3866	59	28	service	service	NOUN
fsr-3866	59	29	provided	provide	VERB
fsr-3866	59	30	by	by	ADP
fsr-3866	59	31	that	that	DET
fsr-3866	59	32	practitioner	practitioner	NOUN
fsr-3866	59	33	.	.	PUNCT
fsr-3866	60	1	where	where	SCONJ
fsr-3866	60	2	the	the	DET
fsr-3866	60	3	services	service	NOUN
fsr-3866	60	4	of	of	ADP
fsr-3866	60	5	the	the	DET
fsr-3866	60	6	practitioner	practitioner	NOUN
fsr-3866	60	7	are	be	AUX
fsr-3866	60	8	provided	provide	VERB
fsr-3866	60	9	to	to	ADP
fsr-3866	60	10	an	an	DET
fsr-3866	60	11	entity	entity	NOUN
fsr-3866	60	12	(	(	PUNCT
fsr-3866	60	13	corporation	corporation	NOUN
fsr-3866	60	14	,	,	PUNCT
fsr-3866	60	15	trust	trust	NOUN
fsr-3866	60	16	,	,	PUNCT
fsr-3866	60	17	partnership	partnership	NOUN
fsr-3866	60	18	,	,	PUNCT
fsr-3866	60	19	estate	estate	NOUN
fsr-3866	60	20	,	,	PUNCT
fsr-3866	60	21	etc	etc	X
fsr-3866	60	22	.	.	X
fsr-3866	60	23	)	)	PUNCT
fsr-3866	60	24	,	,	PUNCT
fsr-3866	60	25	the	the	DET
fsr-3866	60	26	client	client	NOUN
fsr-3866	60	27	is	be	AUX
fsr-3866	60	28	the	the	DET
fsr-3866	60	29	entity	entity	NOUN
fsr-3866	60	30	acting	act	VERB
fsr-3866	60	31	through	through	ADP
fsr-3866	60	32	its	its	PRON
fsr-3866	60	33	legally	legally	ADV
fsr-3866	60	34	authorized	authorize	VERB
fsr-3866	60	35	representative	representative	NOUN
fsr-3866	60	36	.	.	PUNCT
fsr-3866	61	1	“	"	PUNCT
fsr-3866	61	2	cfp	cfp	PROPN
fsr-3866	61	3	designee	designee	NOUN
fsr-3866	61	4	”	"	PUNCT
fsr-3866	61	5	denotes	denote	VERB
fsr-3866	61	6	current	current	ADJ
fsr-3866	61	7	licensees	licensee	NOUN
fsr-3866	61	8	,	,	PUNCT
fsr-3866	61	9	candidates	candidate	NOUN
fsr-3866	61	10	for	for	ADP
fsr-3866	61	11	certification	certification	NOUN
fsr-3866	61	12	,	,	PUNCT
fsr-3866	61	13	and	and	CCONJ
fsr-3866	61	14	individuals	individual	NOUN
fsr-3866	61	15	that	that	PRON
fsr-3866	61	16	have	have	VERB
fsr-3866	61	17	any	any	DET
fsr-3866	61	18	entitlement	entitlement	NOUN
fsr-3866	61	19	,	,	PUNCT
fsr-3866	61	20	direct	direct	ADJ
fsr-3866	61	21	or	or	CCONJ
fsr-3866	61	22	indirect	indirect	ADJ
fsr-3866	61	23	,	,	PUNCT
fsr-3866	61	24	to	to	ADP
fsr-3866	61	25	the	the	DET
fsr-3866	61	26	federally	federally	ADV
fsr-3866	61	27	registered	register	VERB
fsr-3866	61	28	service	service	NOUN
fsr-3866	61	29	marks	mark	NOUN
fsr-3866	61	30	cfp	cfp	PROPN
fsr-3866	61	31	®	®	PROPN
fsr-3866	61	32	and	and	CCONJ
fsr-3866	61	33	certified	certify	VERB
fsr-3866	61	34	financial	financial	ADJ
fsr-3866	61	35	planner	planner	NOUN
fsr-3866	61	36	®	®	NOUN
fsr-3866	61	37	.	.	PUNCT
fsr-3866	62	1	“	"	PUNCT
fsr-3866	62	2	commission	commission	NOUN
fsr-3866	62	3	”	"	PUNCT
fsr-3866	62	4	denotes	denote	VERB
fsr-3866	62	5	the	the	DET
fsr-3866	62	6	compensation	compensation	NOUN
fsr-3866	62	7	received	receive	VERB
fsr-3866	62	8	by	by	ADP
fsr-3866	62	9	an	an	DET
fsr-3866	62	10	agent	agent	NOUN
fsr-3866	62	11	or	or	CCONJ
fsr-3866	62	12	broker	broker	NOUN
fsr-3866	62	13	when	when	SCONJ
fsr-3866	62	14	the	the	DET
fsr-3866	62	15	same	same	ADJ
fsr-3866	62	16	is	be	AUX
fsr-3866	62	17	calculated	calculate	VERB
fsr-3866	62	18	as	as	ADP
fsr-3866	62	19	a	a	DET
fsr-3866	62	20	percentage	percentage	NOUN
fsr-3866	62	21	on	on	ADP
fsr-3866	62	22	the	the	DET
fsr-3866	62	23	amount	amount	NOUN
fsr-3866	62	24	of	of	ADP
fsr-3866	62	25	his	his	PRON
fsr-3866	62	26	or	or	CCONJ
fsr-3866	62	27	her	her	PRON
fsr-3866	62	28	sales	sale	NOUN
fsr-3866	62	29	or	or	CCONJ
fsr-3866	62	30	purchase	purchase	NOUN
fsr-3866	62	31	transactions	transaction	NOUN
fsr-3866	62	32	.	.	PUNCT
fsr-3866	63	1	“	"	PUNCT
fsr-3866	63	2	conflict(s	conflict(s	PROPN
fsr-3866	63	3	)	)	PUNCT
fsr-3866	63	4	of	of	ADP
fsr-3866	63	5	interest(s	interest(s	PROPN
fsr-3866	63	6	)	)	PUNCT
fsr-3866	63	7	”	"	PUNCT
fsr-3866	63	8	denotes	denote	NOUN
fsr-3866	63	9	circumstances	circumstance	NOUN
fsr-3866	63	10	,	,	PUNCT
fsr-3866	63	11	relationships	relationship	NOUN
fsr-3866	63	12	or	or	CCONJ
fsr-3866	63	13	other	other	ADJ
fsr-3866	63	14	facts	fact	NOUN
fsr-3866	63	15	about	about	ADP
fsr-3866	63	16	the	the	DET
fsr-3866	63	17	cfp	cfp	PROPN
fsr-3866	63	18	designee	designee	NOUN
fsr-3866	63	19	’s	’s	PART
fsr-3866	63	20	own	own	ADJ
fsr-3866	63	21	financial	financial	ADJ
fsr-3866	63	22	,	,	PUNCT
fsr-3866	63	23	business	business	NOUN
fsr-3866	63	24	,	,	PUNCT
fsr-3866	63	25	property	property	NOUN
fsr-3866	63	26	and/or	and/or	CCONJ
fsr-3866	63	27	personal	personal	ADJ
fsr-3866	63	28	interests	interest	NOUN
fsr-3866	63	29	which	which	PRON
fsr-3866	63	30	will	will	AUX
fsr-3866	63	31	or	or	CCONJ
fsr-3866	63	32	reasonably	reasonably	ADV
fsr-3866	63	33	may	may	AUX
fsr-3866	63	34	impair	impair	VERB
fsr-3866	63	35	the	the	DET
fsr-3866	63	36	cfp	cfp	PROPN
fsr-3866	63	37	designee	designee	NOUN
fsr-3866	63	38	’s	’s	PART
fsr-3866	63	39	rendering	rendering	NOUN
fsr-3866	63	40	of	of	ADP
fsr-3866	63	41	disinterested	disinterested	ADJ
fsr-3866	63	42	advice	advice	NOUN
fsr-3866	63	43	,	,	PUNCT
fsr-3866	63	44	recommendations	recommendation	NOUN
fsr-3866	63	45	or	or	CCONJ
fsr-3866	63	46	services	service	NOUN
fsr-3866	63	47	.	.	PUNCT
fsr-3866	64	1	“	"	PUNCT
fsr-3866	64	2	fee	fee	NOUN
fsr-3866	64	3	-	-	PUNCT
fsr-3866	64	4	only	only	ADV
fsr-3866	64	5	”	"	PUNCT
fsr-3866	64	6	denotes	denote	VERB
fsr-3866	64	7	a	a	DET
fsr-3866	64	8	method	method	NOUN
fsr-3866	64	9	of	of	ADP
fsr-3866	64	10	compensation	compensation	NOUN
fsr-3866	64	11	in	in	ADP
fsr-3866	64	12	which	which	PRON
fsr-3866	64	13	compensation	compensation	NOUN
fsr-3866	64	14	is	be	AUX
fsr-3866	64	15	received	receive	VERB
fsr-3866	64	16	solely	solely	ADV
fsr-3866	64	17	from	from	ADP
fsr-3866	64	18	a	a	DET
fsr-3866	64	19	client	client	NOUN
fsr-3866	64	20	with	with	ADP
fsr-3866	64	21	neither	neither	CCONJ
fsr-3866	64	22	the	the	DET
fsr-3866	64	23	personal	personal	ADJ
fsr-3866	64	24	financial	financial	ADJ
fsr-3866	64	25	planning	planning	NOUN
fsr-3866	64	26	practitioner	practitioner	NOUN
fsr-3866	64	27	nor	nor	CCONJ
fsr-3866	64	28	any	any	DET
fsr-3866	64	29	related	relate	VERB
fsr-3866	64	30	party	party	NOUN
fsr-3866	64	31	receiving	receive	VERB
fsr-3866	64	32	compensation	compensation	NOUN
fsr-3866	64	33	which	which	PRON
fsr-3866	64	34	is	be	AUX
fsr-3866	64	35	contingent	contingent	ADJ
fsr-3866	64	36	upon	upon	SCONJ
fsr-3866	64	37	the	the	DET
fsr-3866	64	38	purchase	purchase	NOUN
fsr-3866	64	39	or	or	CCONJ
fsr-3866	64	40	sale	sale	NOUN
fsr-3866	64	41	of	of	ADP
fsr-3866	64	42	any	any	DET
fsr-3866	64	43	financial	financial	ADJ
fsr-3866	64	44	product	product	NOUN
fsr-3866	64	45	.	.	PUNCT
fsr-3866	65	1	a	a	DET
fsr-3866	65	2	“	"	PUNCT
fsr-3866	65	3	related	related	ADJ
fsr-3866	65	4	party	party	NOUN
fsr-3866	65	5	”	"	PUNCT
fsr-3866	65	6	for	for	ADP
fsr-3866	65	7	this	this	DET
fsr-3866	65	8	purpose	purpose	NOUN
fsr-3866	65	9	shall	shall	AUX
fsr-3866	65	10	mean	mean	VERB
fsr-3866	65	11	an	an	DET
fsr-3866	65	12	individual	individual	NOUN
fsr-3866	65	13	or	or	CCONJ
fsr-3866	65	14	entity	entity	NOUN
fsr-3866	65	15	from	from	ADP
fsr-3866	65	16	whom	whom	PRON
fsr-3866	65	17	any	any	DET
fsr-3866	65	18	direct	direct	ADJ
fsr-3866	65	19	or	or	CCONJ
fsr-3866	65	20	indirect	indirect	ADJ
fsr-3866	65	21	economic	economic	ADJ
fsr-3866	65	22	benefit	benefit	NOUN
fsr-3866	65	23	is	be	AUX
fsr-3866	65	24	derived	derive	VERB
fsr-3866	65	25	by	by	ADP
fsr-3866	65	26	the	the	DET
fsr-3866	65	27	personal	personal	ADJ
fsr-3866	65	28	financial	financial	ADJ
fsr-3866	65	29	planning	planning	NOUN
fsr-3866	65	30	practitioner	practitioner	NOUN
fsr-3866	65	31	as	as	ADP
fsr-3866	65	32	a	a	DET
fsr-3866	65	33	result	result	NOUN
fsr-3866	65	34	of	of	ADP
fsr-3866	65	35	implementing	implement	VERB
fsr-3866	65	36	a	a	DET
fsr-3866	65	37	recommendation	recommendation	NOUN
fsr-3866	65	38	made	make	VERB
fsr-3866	65	39	by	by	ADP
fsr-3866	65	40	the	the	DET
fsr-3866	65	41	personal	personal	ADJ
fsr-3866	65	42	financial	financial	ADJ
fsr-3866	65	43	planning	planning	NOUN
fsr-3866	65	44	practitioner	practitioner	NOUN
fsr-3866	65	45	.	.	PUNCT
fsr-3866	66	1	“	"	PUNCT
fsr-3866	66	2	personal	personal	ADJ
fsr-3866	66	3	financial	financial	ADJ
fsr-3866	66	4	planning	planning	NOUN
fsr-3866	66	5	”	"	PUNCT
fsr-3866	66	6	or	or	CCONJ
fsr-3866	66	7	“	"	PUNCT
fsr-3866	66	8	financial	financial	ADJ
fsr-3866	66	9	planning	planning	NOUN
fsr-3866	66	10	”	"	PUNCT
fsr-3866	66	11	denotes	denote	VERB
fsr-3866	66	12	the	the	DET
fsr-3866	66	13	process	process	NOUN
fsr-3866	66	14	of	of	ADP
fsr-3866	66	15	determining	determine	VERB
fsr-3866	66	16	whether	whether	SCONJ
fsr-3866	66	17	and	and	CCONJ
fsr-3866	66	18	how	how	SCONJ
fsr-3866	66	19	an	an	DET
fsr-3866	66	20	individual	individual	NOUN
fsr-3866	66	21	can	can	AUX
fsr-3866	66	22	meet	meet	VERB
fsr-3866	66	23	life	life	NOUN
fsr-3866	66	24	goals	goal	NOUN
fsr-3866	66	25	through	through	ADP
fsr-3866	66	26	the	the	DET
fsr-3866	66	27	proper	proper	ADJ
fsr-3866	66	28	management	management	NOUN
fsr-3866	66	29	of	of	ADP
fsr-3866	66	30	financial	financial	ADJ
fsr-3866	66	31	resources	resource	NOUN
fsr-3866	66	32	.	.	PUNCT
fsr-3866	67	1	“	"	PUNCT
fsr-3866	67	2	personal	personal	ADJ
fsr-3866	67	3	financial	financial	ADJ
fsr-3866	67	4	planning	planning	NOUN
fsr-3866	67	5	process	process	NOUN
fsr-3866	67	6	”	"	PUNCT
fsr-3866	67	7	or	or	CCONJ
fsr-3866	67	8	“	"	PUNCT
fsr-3866	67	9	financial	financial	ADJ
fsr-3866	67	10	planning	planning	NOUN
fsr-3866	67	11	process	process	NOUN
fsr-3866	67	12	”	"	PUNCT
fsr-3866	67	13	denotes	denote	VERB
fsr-3866	67	14	the	the	DET
fsr-3866	67	15	process	process	NOUN
fsr-3866	67	16	which	which	PRON
fsr-3866	67	17	typically	typically	ADV
fsr-3866	67	18	includes	include	VERB
fsr-3866	67	19	,	,	PUNCT
fsr-3866	67	20	but	but	CCONJ
fsr-3866	67	21	is	be	AUX
fsr-3866	67	22	not	not	PART
fsr-3866	67	23	limited	limit	VERB
fsr-3866	67	24	to	to	ADP
fsr-3866	67	25	,	,	PUNCT
fsr-3866	67	26	the	the	DET
fsr-3866	67	27	six	six	NUM
fsr-3866	67	28	elements	element	NOUN
fsr-3866	67	29	of	of	ADP
fsr-3866	67	30	establishing	establish	VERB
fsr-3866	67	31	and	and	CCONJ
fsr-3866	67	32	defining	define	VERB
fsr-3866	67	33	the	the	DET
fsr-3866	67	34	client	client	NOUN
fsr-3866	67	35	-	-	PUNCT
fsr-3866	67	36	planner	planner	NOUN
fsr-3866	67	37	relationship	relationship	NOUN
fsr-3866	67	38	,	,	PUNCT
fsr-3866	67	39	gathering	gather	VERB
fsr-3866	67	40	client	client	NOUN
fsr-3866	67	41	data	datum	NOUN
fsr-3866	67	42	including	include	VERB
fsr-3866	67	43	goals	goal	NOUN
fsr-3866	67	44	,	,	PUNCT
fsr-3866	67	45	analyzing	analyze	VERB
fsr-3866	67	46	and	and	CCONJ
fsr-3866	67	47	evaluating	evaluate	VERB
fsr-3866	67	48	the	the	DET
fsr-3866	67	49	client	client	NOUN
fsr-3866	67	50	’s	’s	PART
fsr-3866	67	51	financial	financial	ADJ
fsr-3866	67	52	status	status	NOUN
fsr-3866	67	53	,	,	PUNCT
fsr-3866	67	54	developing	develop	VERB
fsr-3866	67	55	and	and	CCONJ
fsr-3866	67	56	presenting	present	VERB
fsr-3866	67	57	financial	financial	ADJ
fsr-3866	67	58	planning	planning	NOUN
fsr-3866	67	59	recommendations	recommendation	NOUN
fsr-3866	67	60	and/or	and/or	CCONJ
fsr-3866	67	61	alternatives	alternative	NOUN
fsr-3866	67	62	,	,	PUNCT
fsr-3866	67	63	implementing	implement	VERB
fsr-3866	67	64	the	the	DET
fsr-3866	67	65	financial	financial	ADJ
fsr-3866	67	66	planning	planning	NOUN
fsr-3866	67	67	recommendations	recommendation	NOUN
fsr-3866	67	68	and	and	CCONJ
fsr-3866	67	69	monitoring	monitor	VERB
fsr-3866	67	70	the	the	DET
fsr-3866	67	71	financial	financial	ADJ
fsr-3866	67	72	planning	planning	NOUN
fsr-3866	67	73	recommendations	recommendation	NOUN
fsr-3866	67	74	.	.	PUNCT
fsr-3866	68	1	“	"	PUNCT
fsr-3866	68	2	personal	personal	ADJ
fsr-3866	68	3	financial	financial	ADJ
fsr-3866	68	4	planning	planning	NOUN
fsr-3866	68	5	subject	subject	NOUN
fsr-3866	68	6	areas	area	NOUN
fsr-3866	68	7	”	"	PUNCT
fsr-3866	68	8	or	or	CCONJ
fsr-3866	68	9	“	"	PUNCT
fsr-3866	68	10	financial	financial	ADJ
fsr-3866	68	11	planning	planning	NOUN
fsr-3866	68	12	subject	subject	NOUN
fsr-3866	68	13	areas	area	NOUN
fsr-3866	68	14	”	"	PUNCT
fsr-3866	68	15	denotes	denote	VERB
fsr-3866	68	16	the	the	DET
fsr-3866	68	17	basic	basic	ADJ
fsr-3866	68	18	subject	subject	NOUN
fsr-3866	68	19	fields	field	NOUN
fsr-3866	68	20	covered	cover	VERB
fsr-3866	68	21	in	in	ADP
fsr-3866	68	22	the	the	DET
fsr-3866	68	23	financial	financial	ADJ
fsr-3866	68	24	planning	planning	NOUN
fsr-3866	68	25	process	process	NOUN
fsr-3866	68	26	which	which	PRON
fsr-3866	68	27	typically	typically	ADV
fsr-3866	68	28	include	include	VERB
fsr-3866	68	29	,	,	PUNCT
fsr-3866	68	30	but	but	CCONJ
fsr-3866	68	31	are	be	AUX
fsr-3866	68	32	not	not	PART
fsr-3866	68	33	limited	limit	VERB
fsr-3866	68	34	to	to	ADP
fsr-3866	68	35	,	,	PUNCT
fsr-3866	68	36	financial	financial	ADJ
fsr-3866	68	37	statement	statement	NOUN
fsr-3866	68	38	preparation	preparation	NOUN
fsr-3866	68	39	and	and	CCONJ
fsr-3866	68	40	analysis	analysis	NOUN
fsr-3866	68	41	(	(	PUNCT
fsr-3866	68	42	including	include	VERB
fsr-3866	68	43	cash	cash	NOUN
fsr-3866	68	44	flow	flow	NOUN
fsr-3866	68	45	analysis/	analysis/	NUM
fsr-3866	68	46	planning	planning	NOUN
fsr-3866	68	47	and	and	CCONJ
fsr-3866	68	48	budgeting	budgeting	NOUN
fsr-3866	68	49	)	)	PUNCT
fsr-3866	68	50	,	,	PUNCT
fsr-3866	68	51	investment	investment	NOUN
fsr-3866	68	52	planning	planning	NOUN
fsr-3866	68	53	(	(	PUNCT
fsr-3866	68	54	including	include	VERB
fsr-3866	68	55	portfolio	portfolio	NOUN
fsr-3866	68	56	design	design	NOUN
fsr-3866	68	57	,	,	PUNCT
fsr-3866	68	58	i.e.	i.e.	X
fsr-3866	68	59	,	,	PUNCT
fsr-3866	68	60	asset	asset	NOUN
fsr-3866	68	61	allocation	allocation	NOUN
fsr-3866	68	62	,	,	PUNCT
fsr-3866	68	63	and	and	CCONJ
fsr-3866	68	64	portfolio	portfolio	NOUN
fsr-3866	68	65	management	management	NOUN
fsr-3866	68	66	)	)	PUNCT
fsr-3866	68	67	,	,	PUNCT
fsr-3866	68	68	income	income	NOUN
fsr-3866	68	69	tax	tax	NOUN
fsr-3866	68	70	planning	planning	NOUN
fsr-3866	68	71	,	,	PUNCT
fsr-3866	68	72	education	education	NOUN
fsr-3866	68	73	planning	planning	NOUN
fsr-3866	68	74	,	,	PUNCT
fsr-3866	68	75	risk	risk	NOUN
fsr-3866	68	76	management	management	NOUN
fsr-3866	68	77	,	,	PUNCT
fsr-3866	68	78	retirement	retirement	NOUN
fsr-3866	68	79	planning	planning	NOUN
fsr-3866	68	80	,	,	PUNCT
fsr-3866	68	81	and	and	CCONJ
fsr-3866	68	82	estate	estate	NOUN
fsr-3866	68	83	planning	planning	NOUN
fsr-3866	68	84	.	.	PUNCT
fsr-3866	69	1	“	"	PUNCT
fsr-3866	69	2	personal	personal	ADJ
fsr-3866	69	3	financial	financial	ADJ
fsr-3866	69	4	planning	planning	NOUN
fsr-3866	69	5	professional	professional	NOUN
fsr-3866	69	6	”	"	PUNCT
fsr-3866	69	7	or	or	CCONJ
fsr-3866	69	8	“	"	PUNCT
fsr-3866	69	9	financial	financial	ADJ
fsr-3866	69	10	planning	planning	NOUN
fsr-3866	69	11	professional	professional	NOUN
fsr-3866	69	12	”	"	PUNCT
fsr-3866	69	13	denotes	denote	VERB
fsr-3866	69	14	a	a	DET
fsr-3866	69	15	240	240	NUM
fsr-3866	69	16	r.p	r.p	NOUN
fsr-3866	69	17	.	.	PUNCT
fsr-3866	70	1	goss	goss	PROPN
fsr-3866	70	2	/	/	SYM
fsr-3866	70	3	financial	financial	ADJ
fsr-3866	70	4	services	service	NOUN
fsr-3866	70	5	review	review	VERB
fsr-3866	70	6	7	7	NUM
fsr-3866	70	7	(	(	PUNCT
fsr-3866	70	8	1998	1998	NUM
fsr-3866	70	9	)	)	PUNCT
fsr-3866	71	1	237–256	237–256	NUM
fsr-3866	71	2	person	person	NOUN
fsr-3866	71	3	who	who	PRON
fsr-3866	71	4	is	be	AUX
fsr-3866	71	5	capable	capable	ADJ
fsr-3866	71	6	and	and	CCONJ
fsr-3866	71	7	qualified	qualified	ADJ
fsr-3866	71	8	to	to	PART
fsr-3866	71	9	offer	offer	VERB
fsr-3866	71	10	objective	objective	NOUN
fsr-3866	71	11	,	,	PUNCT
fsr-3866	71	12	integrated	integrate	VERB
fsr-3866	71	13	,	,	PUNCT
fsr-3866	71	14	and	and	CCONJ
fsr-3866	71	15	comprehensive	comprehensive	ADJ
fsr-3866	71	16	financial	financial	ADJ
fsr-3866	71	17	advice	advice	NOUN
fsr-3866	71	18	to	to	ADP
fsr-3866	71	19	or	or	CCONJ
fsr-3866	71	20	for	for	ADP
fsr-3866	71	21	the	the	DET
fsr-3866	71	22	benefit	benefit	NOUN
fsr-3866	71	23	of	of	ADP
fsr-3866	71	24	individuals	individual	NOUN
fsr-3866	71	25	to	to	PART
fsr-3866	71	26	help	help	VERB
fsr-3866	71	27	them	they	PRON
fsr-3866	71	28	achieve	achieve	VERB
fsr-3866	71	29	their	their	PRON
fsr-3866	71	30	financial	financial	ADJ
fsr-3866	71	31	objectives	objective	NOUN
fsr-3866	71	32	.	.	PUNCT
fsr-3866	72	1	a	a	DET
fsr-3866	72	2	financial	financial	ADJ
fsr-3866	72	3	planning	planning	NOUN
fsr-3866	72	4	professional	professional	NOUN
fsr-3866	72	5	must	must	AUX
fsr-3866	72	6	have	have	VERB
fsr-3866	72	7	the	the	DET
fsr-3866	72	8	ability	ability	NOUN
fsr-3866	72	9	to	to	PART
fsr-3866	72	10	provide	provide	VERB
fsr-3866	72	11	financial	financial	ADJ
fsr-3866	72	12	planning	planning	NOUN
fsr-3866	72	13	services	service	NOUN
fsr-3866	72	14	to	to	ADP
fsr-3866	72	15	clients	client	NOUN
fsr-3866	72	16	,	,	PUNCT
fsr-3866	72	17	using	use	VERB
fsr-3866	72	18	the	the	DET
fsr-3866	72	19	financial	financial	ADJ
fsr-3866	72	20	planning	planning	NOUN
fsr-3866	72	21	process	process	NOUN
fsr-3866	72	22	covering	cover	VERB
fsr-3866	72	23	the	the	DET
fsr-3866	72	24	basic	basic	ADJ
fsr-3866	72	25	financial	financial	ADJ
fsr-3866	72	26	planning	planning	NOUN
fsr-3866	72	27	subjects	subject	NOUN
fsr-3866	72	28	.	.	PUNCT
fsr-3866	73	1	“	"	PUNCT
fsr-3866	73	2	personal	personal	ADJ
fsr-3866	73	3	financial	financial	ADJ
fsr-3866	73	4	planning	planning	NOUN
fsr-3866	73	5	practitioner	practitioner	NOUN
fsr-3866	73	6	”	"	PUNCT
fsr-3866	73	7	or	or	CCONJ
fsr-3866	73	8	“	"	PUNCT
fsr-3866	73	9	financial	financial	ADJ
fsr-3866	73	10	planning	planning	NOUN
fsr-3866	73	11	practitioner	practitioner	NOUN
fsr-3866	73	12	”	"	PUNCT
fsr-3866	73	13	denotes	denote	VERB
fsr-3866	73	14	a	a	DET
fsr-3866	73	15	person	person	NOUN
fsr-3866	73	16	who	who	PRON
fsr-3866	73	17	is	be	AUX
fsr-3866	73	18	capable	capable	ADJ
fsr-3866	73	19	and	and	CCONJ
fsr-3866	73	20	qualified	qualified	ADJ
fsr-3866	73	21	to	to	PART
fsr-3866	73	22	offer	offer	VERB
fsr-3866	73	23	objective	objective	NOUN
fsr-3866	73	24	,	,	PUNCT
fsr-3866	73	25	integrated	integrate	VERB
fsr-3866	73	26	,	,	PUNCT
fsr-3866	73	27	and	and	CCONJ
fsr-3866	73	28	comprehensive	comprehensive	ADJ
fsr-3866	73	29	financial	financial	ADJ
fsr-3866	73	30	advice	advice	NOUN
fsr-3866	73	31	to	to	ADP
fsr-3866	73	32	or	or	CCONJ
fsr-3866	73	33	for	for	ADP
fsr-3866	73	34	the	the	DET
fsr-3866	73	35	benefit	benefit	NOUN
fsr-3866	73	36	of	of	ADP
fsr-3866	73	37	clients	client	NOUN
fsr-3866	73	38	to	to	PART
fsr-3866	73	39	help	help	VERB
fsr-3866	73	40	them	they	PRON
fsr-3866	73	41	achieve	achieve	VERB
fsr-3866	73	42	their	their	PRON
fsr-3866	73	43	financial	financial	ADJ
fsr-3866	73	44	objectives	objective	NOUN
fsr-3866	73	45	and	and	CCONJ
fsr-3866	73	46	who	who	PRON
fsr-3866	73	47	engages	engage	VERB
fsr-3866	73	48	in	in	ADP
fsr-3866	73	49	financial	financial	ADJ
fsr-3866	73	50	planning	planning	NOUN
fsr-3866	73	51	using	use	VERB
fsr-3866	73	52	the	the	DET
fsr-3866	73	53	financial	financial	ADJ
fsr-3866	73	54	planning	planning	NOUN
fsr-3866	73	55	process	process	NOUN
fsr-3866	73	56	in	in	ADP
fsr-3866	73	57	working	work	VERB
fsr-3866	73	58	with	with	ADP
fsr-3866	73	59	clients	client	NOUN
fsr-3866	73	60	.	.	PUNCT
fsr-3866	74	1	part	part	NOUN
fsr-3866	75	1	i	i	PRON
fsr-3866	75	2	—	—	PUNCT
fsr-3866	75	3	principles	principle	NOUN
fsr-3866	75	4	introduction	introduction	NOUN
fsr-3866	75	5	these	these	DET
fsr-3866	75	6	principles	principle	NOUN
fsr-3866	75	7	of	of	ADP
fsr-3866	75	8	the	the	DET
fsr-3866	75	9	code	code	NOUN
fsr-3866	75	10	express	express	VERB
fsr-3866	75	11	the	the	DET
fsr-3866	75	12	profession	profession	NOUN
fsr-3866	75	13	’s	’s	PART
fsr-3866	75	14	recognition	recognition	NOUN
fsr-3866	75	15	of	of	ADP
fsr-3866	75	16	its	its	PRON
fsr-3866	75	17	responsibilities	responsibility	NOUN
fsr-3866	75	18	to	to	ADP
fsr-3866	75	19	the	the	DET
fsr-3866	75	20	public	public	NOUN
fsr-3866	75	21	,	,	PUNCT
fsr-3866	75	22	to	to	ADP
fsr-3866	75	23	clients	client	NOUN
fsr-3866	75	24	,	,	PUNCT
fsr-3866	75	25	to	to	ADP
fsr-3866	75	26	colleagues	colleague	NOUN
fsr-3866	75	27	,	,	PUNCT
fsr-3866	75	28	and	and	CCONJ
fsr-3866	75	29	to	to	ADP
fsr-3866	75	30	employers	employer	NOUN
fsr-3866	75	31	.	.	PUNCT
fsr-3866	76	1	they	they	PRON
fsr-3866	76	2	apply	apply	VERB
fsr-3866	76	3	to	to	ADP
fsr-3866	76	4	all	all	DET
fsr-3866	76	5	cfp	cfp	NOUN
fsr-3866	76	6	designees	designee	NOUN
fsr-3866	76	7	and	and	CCONJ
fsr-3866	76	8	provide	provide	VERB
fsr-3866	76	9	guidance	guidance	NOUN
fsr-3866	76	10	to	to	ADP
fsr-3866	76	11	them	they	PRON
fsr-3866	76	12	in	in	ADP
fsr-3866	76	13	the	the	DET
fsr-3866	76	14	performance	performance	NOUN
fsr-3866	76	15	of	of	ADP
fsr-3866	76	16	their	their	PRON
fsr-3866	76	17	professional	professional	ADJ
fsr-3866	76	18	services	service	NOUN
fsr-3866	76	19	.	.	PUNCT
fsr-3866	77	1	principle	principle	NOUN
fsr-3866	77	2	1	1	NUM
fsr-3866	77	3	—	—	PUNCT
fsr-3866	77	4	integrity	integrity	NOUN
fsr-3866	77	5	a	a	DET
fsr-3866	77	6	cfp	cfp	PROPN
fsr-3866	77	7	designee	designee	NOUN
fsr-3866	77	8	shall	shall	AUX
fsr-3866	77	9	offer	offer	VERB
fsr-3866	77	10	and	and	CCONJ
fsr-3866	77	11	provide	provide	VERB
fsr-3866	77	12	professional	professional	ADJ
fsr-3866	77	13	services	service	NOUN
fsr-3866	77	14	with	with	ADP
fsr-3866	77	15	integrity	integrity	NOUN
fsr-3866	77	16	.	.	PUNCT
fsr-3866	78	1	as	as	SCONJ
fsr-3866	78	2	discussed	discuss	VERB
fsr-3866	78	3	in	in	ADP
fsr-3866	78	4	composition	composition	NOUN
fsr-3866	78	5	and	and	CCONJ
fsr-3866	78	6	scope	scope	NOUN
fsr-3866	78	7	,	,	PUNCT
fsr-3866	78	8	cfp	cfp	PROPN
fsr-3866	78	9	designees	designee	NOUN
fsr-3866	78	10	may	may	AUX
fsr-3866	78	11	be	be	AUX
fsr-3866	78	12	placed	place	VERB
fsr-3866	78	13	by	by	ADP
fsr-3866	78	14	clients	client	NOUN
fsr-3866	78	15	in	in	ADP
fsr-3866	78	16	positions	position	NOUN
fsr-3866	78	17	of	of	ADP
fsr-3866	78	18	trust	trust	NOUN
fsr-3866	78	19	and	and	CCONJ
fsr-3866	78	20	confidence	confidence	NOUN
fsr-3866	78	21	.	.	PUNCT
fsr-3866	79	1	the	the	DET
fsr-3866	79	2	ultimate	ultimate	ADJ
fsr-3866	79	3	source	source	NOUN
fsr-3866	79	4	of	of	ADP
fsr-3866	79	5	such	such	ADJ
fsr-3866	79	6	public	public	ADJ
fsr-3866	79	7	trust	trust	NOUN
fsr-3866	79	8	is	be	AUX
fsr-3866	79	9	the	the	DET
fsr-3866	79	10	cfp	cfp	PROPN
fsr-3866	79	11	designee	designee	NOUN
fsr-3866	79	12	’s	’s	PART
fsr-3866	79	13	personal	personal	ADJ
fsr-3866	79	14	integrity	integrity	NOUN
fsr-3866	79	15	.	.	PUNCT
fsr-3866	80	1	in	in	ADP
fsr-3866	80	2	deciding	decide	VERB
fsr-3866	80	3	what	what	PRON
fsr-3866	80	4	is	be	AUX
fsr-3866	80	5	right	right	ADJ
fsr-3866	80	6	and	and	CCONJ
fsr-3866	80	7	just	just	ADV
fsr-3866	80	8	,	,	PUNCT
fsr-3866	80	9	a	a	DET
fsr-3866	80	10	cfp	cfp	PROPN
fsr-3866	80	11	designee	designee	NOUN
fsr-3866	80	12	should	should	AUX
fsr-3866	80	13	rely	rely	VERB
fsr-3866	80	14	on	on	ADP
fsr-3866	80	15	his	his	PRON
fsr-3866	80	16	or	or	CCONJ
fsr-3866	80	17	her	her	PRON
fsr-3866	80	18	integrity	integrity	NOUN
fsr-3866	80	19	as	as	ADP
fsr-3866	80	20	the	the	DET
fsr-3866	80	21	appropriate	appropriate	ADJ
fsr-3866	80	22	touchstone	touchstone	NOUN
fsr-3866	80	23	.	.	PUNCT
fsr-3866	81	1	integrity	integrity	NOUN
fsr-3866	81	2	demands	demand	VERB
fsr-3866	81	3	honesty	honesty	NOUN
fsr-3866	81	4	and	and	CCONJ
fsr-3866	81	5	candor	candor	NOUN
fsr-3866	81	6	which	which	PRON
fsr-3866	81	7	must	must	AUX
fsr-3866	81	8	not	not	PART
fsr-3866	81	9	be	be	AUX
fsr-3866	81	10	subordinated	subordinate	VERB
fsr-3866	81	11	to	to	ADP
fsr-3866	81	12	personal	personal	ADJ
fsr-3866	81	13	gain	gain	NOUN
fsr-3866	81	14	and	and	CCONJ
fsr-3866	81	15	advantage	advantage	NOUN
fsr-3866	81	16	.	.	PUNCT
fsr-3866	82	1	within	within	ADP
fsr-3866	82	2	the	the	DET
fsr-3866	82	3	characteristic	characteristic	NOUN
fsr-3866	82	4	of	of	ADP
fsr-3866	82	5	integrity	integrity	NOUN
fsr-3866	82	6	,	,	PUNCT
fsr-3866	82	7	allowance	allowance	NOUN
fsr-3866	82	8	can	can	AUX
fsr-3866	82	9	be	be	AUX
fsr-3866	82	10	made	make	VERB
fsr-3866	82	11	for	for	ADP
fsr-3866	82	12	innocent	innocent	ADJ
fsr-3866	82	13	error	error	NOUN
fsr-3866	82	14	and	and	CCONJ
fsr-3866	82	15	legitimate	legitimate	ADJ
fsr-3866	82	16	difference	difference	NOUN
fsr-3866	82	17	of	of	ADP
fsr-3866	82	18	opinion	opinion	NOUN
fsr-3866	82	19	;	;	PUNCT
fsr-3866	82	20	but	but	CCONJ
fsr-3866	82	21	integrity	integrity	NOUN
fsr-3866	82	22	can	can	AUX
fsr-3866	82	23	not	not	PART
fsr-3866	82	24	co	co	VERB
fsr-3866	82	25	-	-	VERB
fsr-3866	82	26	exist	exist	VERB
fsr-3866	82	27	with	with	ADP
fsr-3866	82	28	deceit	deceit	NOUN
fsr-3866	82	29	or	or	CCONJ
fsr-3866	82	30	subordination	subordination	NOUN
fsr-3866	82	31	of	of	ADP
fsr-3866	82	32	one	one	NUM
fsr-3866	82	33	’s	’s	PART
fsr-3866	82	34	principles	principle	NOUN
fsr-3866	82	35	.	.	PUNCT
fsr-3866	83	1	integrity	integrity	NOUN
fsr-3866	83	2	requires	require	VERB
fsr-3866	83	3	a	a	DET
fsr-3866	83	4	cfp	cfp	PROPN
fsr-3866	83	5	designee	designee	NOUN
fsr-3866	83	6	to	to	PART
fsr-3866	83	7	observe	observe	VERB
fsr-3866	83	8	not	not	PART
fsr-3866	83	9	only	only	ADV
fsr-3866	83	10	the	the	DET
fsr-3866	83	11	letter	letter	NOUN
fsr-3866	83	12	but	but	CCONJ
fsr-3866	83	13	also	also	ADV
fsr-3866	83	14	the	the	DET
fsr-3866	83	15	spirit	spirit	NOUN
fsr-3866	83	16	of	of	ADP
fsr-3866	83	17	this	this	DET
fsr-3866	83	18	code	code	NOUN
fsr-3866	83	19	.	.	PUNCT
fsr-3866	84	1	principle	principle	NOUN
fsr-3866	84	2	2	2	NUM
fsr-3866	84	3	—	—	PUNCT
fsr-3866	84	4	objectivity	objectivity	NOUN
fsr-3866	84	5	a	a	DET
fsr-3866	84	6	cfp	cfp	PROPN
fsr-3866	84	7	designee	designee	NOUN
fsr-3866	84	8	shall	shall	AUX
fsr-3866	84	9	be	be	AUX
fsr-3866	84	10	objective	objective	ADJ
fsr-3866	84	11	in	in	ADP
fsr-3866	84	12	providing	provide	VERB
fsr-3866	84	13	professional	professional	ADJ
fsr-3866	84	14	services	service	NOUN
fsr-3866	84	15	to	to	ADP
fsr-3866	84	16	clients	client	NOUN
fsr-3866	84	17	.	.	PUNCT
fsr-3866	85	1	objectivity	objectivity	NOUN
fsr-3866	85	2	requires	require	VERB
fsr-3866	85	3	intellectual	intellectual	ADJ
fsr-3866	85	4	honesty	honesty	NOUN
fsr-3866	85	5	and	and	CCONJ
fsr-3866	85	6	impartiality	impartiality	NOUN
fsr-3866	85	7	.	.	PUNCT
fsr-3866	86	1	it	it	PRON
fsr-3866	86	2	is	be	AUX
fsr-3866	86	3	an	an	DET
fsr-3866	86	4	essential	essential	ADJ
fsr-3866	86	5	quality	quality	NOUN
fsr-3866	86	6	for	for	ADP
fsr-3866	86	7	any	any	DET
fsr-3866	86	8	professional	professional	NOUN
fsr-3866	86	9	.	.	PUNCT
fsr-3866	87	1	regardless	regardless	ADV
fsr-3866	87	2	of	of	ADP
fsr-3866	87	3	the	the	DET
fsr-3866	87	4	particular	particular	ADJ
fsr-3866	87	5	service	service	NOUN
fsr-3866	87	6	rendered	render	VERB
fsr-3866	87	7	or	or	CCONJ
fsr-3866	87	8	the	the	DET
fsr-3866	87	9	capacity	capacity	NOUN
fsr-3866	87	10	in	in	ADP
fsr-3866	87	11	which	which	PRON
fsr-3866	87	12	a	a	DET
fsr-3866	87	13	cfp	cfp	PROPN
fsr-3866	87	14	designee	designee	NOUN
fsr-3866	87	15	functions	function	NOUN
fsr-3866	87	16	,	,	PUNCT
fsr-3866	87	17	a	a	DET
fsr-3866	87	18	cfp	cfp	PROPN
fsr-3866	87	19	designee	designee	NOUN
fsr-3866	87	20	should	should	AUX
fsr-3866	87	21	protect	protect	VERB
fsr-3866	87	22	the	the	DET
fsr-3866	87	23	integrity	integrity	NOUN
fsr-3866	87	24	of	of	ADP
fsr-3866	87	25	his	his	PRON
fsr-3866	87	26	or	or	CCONJ
fsr-3866	87	27	her	her	PRON
fsr-3866	87	28	work	work	NOUN
fsr-3866	87	29	,	,	PUNCT
fsr-3866	87	30	maintain	maintain	VERB
fsr-3866	87	31	objectivity	objectivity	NOUN
fsr-3866	87	32	,	,	PUNCT
fsr-3866	87	33	and	and	CCONJ
fsr-3866	87	34	avoid	avoid	VERB
fsr-3866	87	35	subordination	subordination	NOUN
fsr-3866	87	36	of	of	ADP
fsr-3866	87	37	his	his	PRON
fsr-3866	87	38	or	or	CCONJ
fsr-3866	87	39	her	her	PRON
fsr-3866	87	40	judgment	judgment	NOUN
fsr-3866	87	41	that	that	PRON
fsr-3866	87	42	would	would	AUX
fsr-3866	87	43	be	be	AUX
fsr-3866	87	44	in	in	ADP
fsr-3866	87	45	violation	violation	NOUN
fsr-3866	87	46	of	of	ADP
fsr-3866	87	47	this	this	DET
fsr-3866	87	48	code	code	NOUN
fsr-3866	87	49	.	.	PUNCT
fsr-3866	88	1	principle	principle	NOUN
fsr-3866	88	2	3	3	NUM
fsr-3866	88	3	—	—	PUNCT
fsr-3866	88	4	competence	competence	NOUN
fsr-3866	88	5	a	a	DET
fsr-3866	88	6	cfp	cfp	NOUN
fsr-3866	88	7	designee	designee	NOUN
fsr-3866	88	8	shall	shall	AUX
fsr-3866	88	9	provide	provide	VERB
fsr-3866	88	10	services	service	NOUN
fsr-3866	88	11	to	to	ADP
fsr-3866	88	12	clients	client	NOUN
fsr-3866	88	13	competently	competently	ADV
fsr-3866	88	14	and	and	CCONJ
fsr-3866	88	15	maintain	maintain	VERB
fsr-3866	88	16	the	the	DET
fsr-3866	88	17	necessary	necessary	ADJ
fsr-3866	88	18	knowledge	knowledge	NOUN
fsr-3866	88	19	and	and	CCONJ
fsr-3866	88	20	skill	skill	NOUN
fsr-3866	88	21	to	to	PART
fsr-3866	88	22	continue	continue	VERB
fsr-3866	88	23	to	to	PART
fsr-3866	88	24	do	do	VERB
fsr-3866	88	25	so	so	ADV
fsr-3866	88	26	in	in	ADP
fsr-3866	88	27	those	those	DET
fsr-3866	88	28	areas	area	NOUN
fsr-3866	88	29	in	in	ADP
fsr-3866	88	30	which	which	PRON
fsr-3866	88	31	the	the	DET
fsr-3866	88	32	designee	designee	NOUN
fsr-3866	88	33	is	be	AUX
fsr-3866	88	34	engaged	engage	VERB
fsr-3866	88	35	.	.	PUNCT
fsr-3866	89	1	one	one	NUM
fsr-3866	89	2	241r.p	241r.p	NOUN
fsr-3866	89	3	.	.	PUNCT
fsr-3866	90	1	goss	goss	PROPN
fsr-3866	90	2	/	/	SYM
fsr-3866	90	3	financial	financial	ADJ
fsr-3866	90	4	services	service	NOUN
fsr-3866	90	5	review	review	VERB
fsr-3866	90	6	7	7	NUM
fsr-3866	90	7	(	(	PUNCT
fsr-3866	90	8	1998	1998	NUM
fsr-3866	90	9	)	)	PUNCT
fsr-3866	91	1	237–256	237–256	NUM
fsr-3866	91	2	is	be	AUX
fsr-3866	91	3	competent	competent	ADJ
fsr-3866	91	4	only	only	ADV
fsr-3866	91	5	when	when	SCONJ
fsr-3866	91	6	he	he	PRON
fsr-3866	91	7	or	or	CCONJ
fsr-3866	91	8	she	she	PRON
fsr-3866	91	9	has	have	AUX
fsr-3866	91	10	attained	attain	VERB
fsr-3866	91	11	and	and	CCONJ
fsr-3866	91	12	maintained	maintain	VERB
fsr-3866	91	13	an	an	DET
fsr-3866	91	14	adequate	adequate	ADJ
fsr-3866	91	15	level	level	NOUN
fsr-3866	91	16	of	of	ADP
fsr-3866	91	17	knowledge	knowledge	NOUN
fsr-3866	91	18	and	and	CCONJ
fsr-3866	91	19	skill	skill	NOUN
fsr-3866	91	20	,	,	PUNCT
fsr-3866	91	21	and	and	CCONJ
fsr-3866	91	22	applies	apply	VERB
fsr-3866	91	23	that	that	DET
fsr-3866	91	24	knowledge	knowledge	NOUN
fsr-3866	91	25	effectively	effectively	ADV
fsr-3866	91	26	in	in	ADP
fsr-3866	91	27	providing	provide	VERB
fsr-3866	91	28	services	service	NOUN
fsr-3866	91	29	to	to	ADP
fsr-3866	91	30	clients	client	NOUN
fsr-3866	91	31	.	.	PUNCT
fsr-3866	92	1	competence	competence	NOUN
fsr-3866	92	2	also	also	ADV
fsr-3866	92	3	includes	include	VERB
fsr-3866	92	4	the	the	DET
fsr-3866	92	5	wisdom	wisdom	NOUN
fsr-3866	92	6	to	to	PART
fsr-3866	92	7	recognize	recognize	VERB
fsr-3866	92	8	the	the	DET
fsr-3866	92	9	limitations	limitation	NOUN
fsr-3866	92	10	of	of	ADP
fsr-3866	92	11	that	that	DET
fsr-3866	92	12	knowledge	knowledge	NOUN
fsr-3866	92	13	and	and	CCONJ
fsr-3866	92	14	when	when	SCONJ
fsr-3866	92	15	consultation	consultation	NOUN
fsr-3866	92	16	or	or	CCONJ
fsr-3866	92	17	client	client	NOUN
fsr-3866	92	18	referral	referral	NOUN
fsr-3866	92	19	is	be	AUX
fsr-3866	92	20	appropriate	appropriate	ADJ
fsr-3866	92	21	.	.	PUNCT
fsr-3866	93	1	a	a	DET
fsr-3866	93	2	cfp	cfp	PROPN
fsr-3866	93	3	designee	designee	NOUN
fsr-3866	93	4	,	,	PUNCT
fsr-3866	93	5	by	by	ADP
fsr-3866	93	6	virtue	virtue	NOUN
fsr-3866	93	7	of	of	ADP
fsr-3866	93	8	having	having	AUX
fsr-3866	93	9	earned	earn	VERB
fsr-3866	93	10	the	the	DET
fsr-3866	93	11	cfp	cfp	PROPN
fsr-3866	93	12	designation	designation	NOUN
fsr-3866	93	13	,	,	PUNCT
fsr-3866	93	14	is	be	AUX
fsr-3866	93	15	deemed	deem	VERB
fsr-3866	93	16	to	to	PART
fsr-3866	93	17	be	be	AUX
fsr-3866	93	18	qualified	qualified	ADJ
fsr-3866	93	19	to	to	PART
fsr-3866	93	20	practice	practice	VERB
fsr-3866	93	21	financial	financial	ADJ
fsr-3866	93	22	planning	planning	NOUN
fsr-3866	93	23	.	.	PUNCT
fsr-3866	94	1	however	however	ADV
fsr-3866	94	2	,	,	PUNCT
fsr-3866	94	3	in	in	ADP
fsr-3866	94	4	addition	addition	NOUN
fsr-3866	94	5	to	to	ADP
fsr-3866	94	6	assimilating	assimilate	VERB
fsr-3866	94	7	the	the	DET
fsr-3866	94	8	common	common	ADJ
fsr-3866	94	9	body	body	NOUN
fsr-3866	94	10	of	of	ADP
fsr-3866	94	11	knowledge	knowledge	NOUN
fsr-3866	94	12	required	require	VERB
fsr-3866	94	13	and	and	CCONJ
fsr-3866	94	14	acquiring	acquire	VERB
fsr-3866	94	15	the	the	DET
fsr-3866	94	16	necessary	necessary	ADJ
fsr-3866	94	17	experience	experience	NOUN
fsr-3866	94	18	for	for	ADP
fsr-3866	94	19	designation	designation	NOUN
fsr-3866	94	20	,	,	PUNCT
fsr-3866	94	21	a	a	DET
fsr-3866	94	22	cfp	cfp	PROPN
fsr-3866	94	23	designee	designee	NOUN
fsr-3866	94	24	shall	shall	AUX
fsr-3866	94	25	make	make	VERB
fsr-3866	94	26	a	a	DET
fsr-3866	94	27	continuing	continue	VERB
fsr-3866	94	28	commitment	commitment	NOUN
fsr-3866	94	29	to	to	ADP
fsr-3866	94	30	learning	learning	NOUN
fsr-3866	94	31	and	and	CCONJ
fsr-3866	94	32	professional	professional	ADJ
fsr-3866	94	33	improvement	improvement	NOUN
fsr-3866	94	34	.	.	PUNCT
fsr-3866	95	1	principle	principle	NOUN
fsr-3866	95	2	4	4	NUM
fsr-3866	95	3	—	—	PUNCT
fsr-3866	95	4	fairness	fairness	NOUN
fsr-3866	95	5	a	a	DET
fsr-3866	95	6	cfp	cfp	PROPN
fsr-3866	95	7	designee	designee	NOUN
fsr-3866	95	8	shall	shall	AUX
fsr-3866	95	9	perform	perform	VERB
fsr-3866	95	10	professional	professional	ADJ
fsr-3866	95	11	services	service	NOUN
fsr-3866	95	12	in	in	ADP
fsr-3866	95	13	a	a	DET
fsr-3866	95	14	manner	manner	NOUN
fsr-3866	95	15	that	that	PRON
fsr-3866	95	16	is	be	AUX
fsr-3866	95	17	fair	fair	ADJ
fsr-3866	95	18	and	and	CCONJ
fsr-3866	95	19	reasonable	reasonable	ADJ
fsr-3866	95	20	to	to	ADP
fsr-3866	95	21	clients	client	NOUN
fsr-3866	95	22	,	,	PUNCT
fsr-3866	95	23	principals	principal	NOUN
fsr-3866	95	24	,	,	PUNCT
fsr-3866	95	25	partners	partner	NOUN
fsr-3866	95	26	,	,	PUNCT
fsr-3866	95	27	and	and	CCONJ
fsr-3866	95	28	employers	employer	NOUN
fsr-3866	95	29	and	and	CCONJ
fsr-3866	95	30	shall	shall	AUX
fsr-3866	95	31	disclose	disclose	VERB
fsr-3866	95	32	conflict(s	conflict(s	PROPN
fsr-3866	95	33	)	)	PUNCT
fsr-3866	95	34	of	of	ADP
fsr-3866	95	35	interest(s	interest(s	PROPN
fsr-3866	95	36	)	)	PUNCT
fsr-3866	95	37	in	in	ADP
fsr-3866	95	38	providing	provide	VERB
fsr-3866	95	39	such	such	ADJ
fsr-3866	95	40	services	service	NOUN
fsr-3866	95	41	.	.	PUNCT
fsr-3866	96	1	fairness	fairness	NOUN
fsr-3866	96	2	requires	require	VERB
fsr-3866	96	3	impartiality	impartiality	NOUN
fsr-3866	96	4	,	,	PUNCT
fsr-3866	96	5	intellectual	intellectual	ADJ
fsr-3866	96	6	honesty	honesty	NOUN
fsr-3866	96	7	,	,	PUNCT
fsr-3866	96	8	and	and	CCONJ
fsr-3866	96	9	disclosure	disclosure	NOUN
fsr-3866	96	10	of	of	ADP
fsr-3866	96	11	conflict(s	conflict(s	PROPN
fsr-3866	96	12	)	)	PUNCT
fsr-3866	96	13	of	of	ADP
fsr-3866	96	14	interest(s	interest(s	PROPN
fsr-3866	96	15	)	)	PUNCT
fsr-3866	96	16	.	.	PUNCT
fsr-3866	97	1	it	it	PRON
fsr-3866	97	2	involves	involve	VERB
fsr-3866	97	3	a	a	DET
fsr-3866	97	4	subordination	subordination	NOUN
fsr-3866	97	5	of	of	ADP
fsr-3866	97	6	one	one	NUM
fsr-3866	97	7	’s	’s	PART
fsr-3866	97	8	own	own	ADJ
fsr-3866	97	9	feelings	feeling	NOUN
fsr-3866	97	10	,	,	PUNCT
fsr-3866	97	11	prejudices	prejudice	NOUN
fsr-3866	97	12	,	,	PUNCT
fsr-3866	97	13	and	and	CCONJ
fsr-3866	97	14	desires	desire	NOUN
fsr-3866	97	15	so	so	SCONJ
fsr-3866	97	16	as	as	SCONJ
fsr-3866	97	17	to	to	PART
fsr-3866	97	18	achieve	achieve	VERB
fsr-3866	97	19	a	a	DET
fsr-3866	97	20	proper	proper	ADJ
fsr-3866	97	21	balance	balance	NOUN
fsr-3866	97	22	of	of	ADP
fsr-3866	97	23	conflicting	conflict	VERB
fsr-3866	97	24	interests	interest	NOUN
fsr-3866	97	25	.	.	PUNCT
fsr-3866	98	1	fairness	fairness	NOUN
fsr-3866	98	2	is	be	AUX
fsr-3866	98	3	treating	treat	VERB
fsr-3866	98	4	others	other	NOUN
fsr-3866	98	5	in	in	ADP
fsr-3866	98	6	the	the	DET
fsr-3866	98	7	same	same	ADJ
fsr-3866	98	8	fashion	fashion	NOUN
fsr-3866	98	9	that	that	PRON
fsr-3866	98	10	you	you	PRON
fsr-3866	98	11	would	would	AUX
fsr-3866	98	12	want	want	VERB
fsr-3866	98	13	to	to	PART
fsr-3866	98	14	be	be	AUX
fsr-3866	98	15	treated	treat	VERB
fsr-3866	98	16	and	and	CCONJ
fsr-3866	98	17	is	be	AUX
fsr-3866	98	18	an	an	DET
fsr-3866	98	19	essential	essential	ADJ
fsr-3866	98	20	trait	trait	NOUN
fsr-3866	98	21	of	of	ADP
fsr-3866	98	22	any	any	DET
fsr-3866	98	23	professional	professional	ADJ
fsr-3866	98	24	.	.	PUNCT
fsr-3866	99	1	principle	principle	NOUN
fsr-3866	99	2	5	5	NUM
fsr-3866	99	3	—	—	PUNCT
fsr-3866	99	4	confidentiality	confidentiality	NOUN
fsr-3866	99	5	a	a	DET
fsr-3866	99	6	cfp	cfp	PROPN
fsr-3866	99	7	designee	designee	NOUN
fsr-3866	99	8	shall	shall	AUX
fsr-3866	99	9	not	not	PART
fsr-3866	99	10	disclose	disclose	VERB
fsr-3866	99	11	any	any	DET
fsr-3866	99	12	confidential	confidential	ADJ
fsr-3866	99	13	client	client	NOUN
fsr-3866	99	14	information	information	NOUN
fsr-3866	99	15	without	without	ADP
fsr-3866	99	16	the	the	DET
fsr-3866	99	17	specific	specific	ADJ
fsr-3866	99	18	consent	consent	NOUN
fsr-3866	99	19	of	of	ADP
fsr-3866	99	20	the	the	DET
fsr-3866	99	21	client	client	NOUN
fsr-3866	99	22	unless	unless	SCONJ
fsr-3866	99	23	in	in	ADP
fsr-3866	99	24	response	response	NOUN
fsr-3866	99	25	to	to	ADP
fsr-3866	99	26	proper	proper	ADJ
fsr-3866	99	27	legal	legal	ADJ
fsr-3866	99	28	process	process	NOUN
fsr-3866	99	29	,	,	PUNCT
fsr-3866	99	30	to	to	PART
fsr-3866	99	31	defend	defend	VERB
fsr-3866	99	32	against	against	ADP
fsr-3866	99	33	charges	charge	NOUN
fsr-3866	99	34	of	of	ADP
fsr-3866	99	35	wrongdoing	wrongdoing	NOUN
fsr-3866	99	36	by	by	ADP
fsr-3866	99	37	the	the	DET
fsr-3866	99	38	cfp	cfp	PROPN
fsr-3866	99	39	designee	designee	NOUN
fsr-3866	99	40	or	or	CCONJ
fsr-3866	99	41	in	in	ADP
fsr-3866	99	42	connection	connection	NOUN
fsr-3866	99	43	with	with	ADP
fsr-3866	99	44	a	a	DET
fsr-3866	99	45	civil	civil	ADJ
fsr-3866	99	46	dispute	dispute	NOUN
fsr-3866	99	47	between	between	ADP
fsr-3866	99	48	the	the	DET
fsr-3866	99	49	cfp	cfp	PROPN
fsr-3866	99	50	designee	designee	PROPN
fsr-3866	99	51	and	and	CCONJ
fsr-3866	99	52	client	client	NOUN
fsr-3866	99	53	.	.	PUNCT
fsr-3866	100	1	a	a	DET
fsr-3866	100	2	client	client	NOUN
fsr-3866	100	3	,	,	PUNCT
fsr-3866	100	4	by	by	ADP
fsr-3866	100	5	seeking	seek	VERB
fsr-3866	100	6	the	the	DET
fsr-3866	100	7	services	service	NOUN
fsr-3866	100	8	of	of	ADP
fsr-3866	100	9	a	a	DET
fsr-3866	100	10	cfp	cfp	PROPN
fsr-3866	100	11	designee	designee	NOUN
fsr-3866	100	12	,	,	PUNCT
fsr-3866	100	13	may	may	AUX
fsr-3866	100	14	be	be	AUX
fsr-3866	100	15	interested	interested	ADJ
fsr-3866	100	16	in	in	ADP
fsr-3866	100	17	creating	create	VERB
fsr-3866	100	18	a	a	DET
fsr-3866	100	19	relationship	relationship	NOUN
fsr-3866	100	20	of	of	ADP
fsr-3866	100	21	personal	personal	ADJ
fsr-3866	100	22	trust	trust	NOUN
fsr-3866	100	23	and	and	CCONJ
fsr-3866	100	24	confidence	confidence	NOUN
fsr-3866	100	25	with	with	ADP
fsr-3866	100	26	the	the	DET
fsr-3866	100	27	cfp	cfp	PROPN
fsr-3866	100	28	designee	designee	NOUN
fsr-3866	100	29	.	.	PUNCT
fsr-3866	101	1	this	this	DET
fsr-3866	101	2	type	type	NOUN
fsr-3866	101	3	of	of	ADP
fsr-3866	101	4	relationship	relationship	NOUN
fsr-3866	101	5	can	can	AUX
fsr-3866	101	6	only	only	ADV
fsr-3866	101	7	be	be	AUX
fsr-3866	101	8	built	build	VERB
fsr-3866	101	9	upon	upon	SCONJ
fsr-3866	101	10	the	the	DET
fsr-3866	101	11	understanding	understanding	NOUN
fsr-3866	101	12	that	that	PRON
fsr-3866	101	13	information	information	NOUN
fsr-3866	101	14	supplied	supply	VERB
fsr-3866	101	15	to	to	ADP
fsr-3866	101	16	the	the	DET
fsr-3866	101	17	cfp	cfp	PROPN
fsr-3866	101	18	designee	designee	NOUN
fsr-3866	101	19	or	or	CCONJ
fsr-3866	101	20	other	other	ADJ
fsr-3866	101	21	information	information	NOUN
fsr-3866	101	22	will	will	AUX
fsr-3866	101	23	be	be	AUX
fsr-3866	101	24	confidential	confidential	ADJ
fsr-3866	101	25	.	.	PUNCT
fsr-3866	102	1	in	in	ADP
fsr-3866	102	2	order	order	NOUN
fsr-3866	102	3	to	to	PART
fsr-3866	102	4	provide	provide	VERB
fsr-3866	102	5	the	the	DET
fsr-3866	102	6	contemplated	contemplate	VERB
fsr-3866	102	7	services	service	NOUN
fsr-3866	102	8	effectively	effectively	ADV
fsr-3866	102	9	and	and	CCONJ
fsr-3866	102	10	to	to	PART
fsr-3866	102	11	protect	protect	VERB
fsr-3866	102	12	the	the	DET
fsr-3866	102	13	client	client	NOUN
fsr-3866	102	14	’s	’s	PART
fsr-3866	102	15	privacy	privacy	NOUN
fsr-3866	102	16	,	,	PUNCT
fsr-3866	102	17	the	the	DET
fsr-3866	102	18	cfp	cfp	PROPN
fsr-3866	102	19	designee	designee	NOUN
fsr-3866	102	20	shall	shall	AUX
fsr-3866	102	21	safeguard	safeguard	VERB
fsr-3866	102	22	the	the	DET
fsr-3866	102	23	confidentiality	confidentiality	NOUN
fsr-3866	102	24	of	of	ADP
fsr-3866	102	25	such	such	ADJ
fsr-3866	102	26	information	information	NOUN
fsr-3866	102	27	.	.	PUNCT
fsr-3866	103	1	principle	principle	NOUN
fsr-3866	103	2	6	6	NUM
fsr-3866	103	3	—	—	PUNCT
fsr-3866	103	4	professionalism	professionalism	NOUN
fsr-3866	103	5	a	a	DET
fsr-3866	103	6	cfp	cfp	PROPN
fsr-3866	103	7	designee	designee	NOUN
fsr-3866	103	8	’s	’s	PART
fsr-3866	103	9	conduct	conduct	NOUN
fsr-3866	103	10	in	in	ADP
fsr-3866	103	11	all	all	DET
fsr-3866	103	12	matters	matter	NOUN
fsr-3866	103	13	shall	shall	AUX
fsr-3866	103	14	reflect	reflect	VERB
fsr-3866	103	15	credit	credit	NOUN
fsr-3866	103	16	upon	upon	SCONJ
fsr-3866	103	17	the	the	DET
fsr-3866	103	18	profession	profession	NOUN
fsr-3866	103	19	.	.	PUNCT
fsr-3866	104	1	because	because	SCONJ
fsr-3866	104	2	of	of	ADP
fsr-3866	104	3	the	the	DET
fsr-3866	104	4	importance	importance	NOUN
fsr-3866	104	5	of	of	ADP
fsr-3866	104	6	the	the	DET
fsr-3866	104	7	professional	professional	ADJ
fsr-3866	104	8	services	service	NOUN
fsr-3866	104	9	rendered	render	VERB
fsr-3866	104	10	by	by	ADP
fsr-3866	104	11	cfp	cfp	PROPN
fsr-3866	104	12	designees	designee	NOUN
fsr-3866	104	13	,	,	PUNCT
fsr-3866	104	14	there	there	PRON
fsr-3866	104	15	are	be	VERB
fsr-3866	104	16	attendant	attendant	ADJ
fsr-3866	104	17	responsibilities	responsibility	NOUN
fsr-3866	104	18	to	to	PART
fsr-3866	104	19	behave	behave	VERB
fsr-3866	104	20	with	with	ADP
fsr-3866	104	21	dignity	dignity	NOUN
fsr-3866	104	22	and	and	CCONJ
fsr-3866	104	23	courtesy	courtesy	VERB
fsr-3866	104	24	to	to	ADP
fsr-3866	104	25	all	all	DET
fsr-3866	104	26	those	those	PRON
fsr-3866	104	27	who	who	PRON
fsr-3866	104	28	use	use	VERB
fsr-3866	104	29	those	those	DET
fsr-3866	104	30	services	service	NOUN
fsr-3866	104	31	,	,	PUNCT
fsr-3866	104	32	fellow	fellow	ADJ
fsr-3866	104	33	professionals	professional	NOUN
fsr-3866	104	34	,	,	PUNCT
fsr-3866	104	35	and	and	CCONJ
fsr-3866	104	36	those	those	PRON
fsr-3866	104	37	in	in	ADP
fsr-3866	104	38	related	related	ADJ
fsr-3866	104	39	professions	profession	NOUN
fsr-3866	104	40	.	.	PUNCT
fsr-3866	105	1	a	a	DET
fsr-3866	105	2	cfp	cfp	PROPN
fsr-3866	105	3	designee	designee	NOUN
fsr-3866	105	4	also	also	ADV
fsr-3866	105	5	has	have	VERB
fsr-3866	105	6	an	an	DET
fsr-3866	105	7	obligation	obligation	NOUN
fsr-3866	105	8	to	to	PART
fsr-3866	105	9	cooperate	cooperate	VERB
fsr-3866	105	10	with	with	ADP
fsr-3866	105	11	fellow	fellow	ADJ
fsr-3866	105	12	cfp	cfp	PROPN
fsr-3866	105	13	designees	designee	NOUN
fsr-3866	105	14	to	to	PART
fsr-3866	105	15	enhance	enhance	VERB
fsr-3866	105	16	and	and	CCONJ
fsr-3866	105	17	maintain	maintain	VERB
fsr-3866	105	18	the	the	DET
fsr-3866	105	19	profession	profession	NOUN
fsr-3866	105	20	’s	’s	PART
fsr-3866	105	21	public	public	ADJ
fsr-3866	105	22	image	image	NOUN
fsr-3866	105	23	and	and	CCONJ
fsr-3866	105	24	to	to	PART
fsr-3866	105	25	work	work	VERB
fsr-3866	105	26	jointly	jointly	ADV
fsr-3866	105	27	with	with	ADP
fsr-3866	105	28	other	other	ADJ
fsr-3866	105	29	cfp	cfp	PROPN
fsr-3866	105	30	designees	designee	NOUN
fsr-3866	105	31	to	to	PART
fsr-3866	105	32	improve	improve	VERB
fsr-3866	105	33	the	the	DET
fsr-3866	105	34	quality	quality	NOUN
fsr-3866	105	35	of	of	ADP
fsr-3866	105	36	services	service	NOUN
fsr-3866	105	37	.	.	PUNCT
fsr-3866	106	1	it	it	PRON
fsr-3866	106	2	is	be	AUX
fsr-3866	106	3	only	only	ADV
fsr-3866	106	4	through	through	ADP
fsr-3866	106	5	the	the	DET
fsr-3866	106	6	combined	combine	VERB
fsr-3866	106	7	efforts	effort	NOUN
fsr-3866	106	8	of	of	ADP
fsr-3866	106	9	all	all	DET
fsr-3866	106	10	cfp	cfp	PROPN
fsr-3866	106	11	designees	designee	NOUN
fsr-3866	106	12	in	in	ADP
fsr-3866	106	13	cooperation	cooperation	NOUN
fsr-3866	106	14	with	with	ADP
fsr-3866	106	15	other	other	ADJ
fsr-3866	106	16	professionals	professional	NOUN
fsr-3866	106	17	,	,	PUNCT
fsr-3866	106	18	that	that	SCONJ
fsr-3866	106	19	this	this	DET
fsr-3866	106	20	vision	vision	NOUN
fsr-3866	106	21	can	can	AUX
fsr-3866	106	22	be	be	AUX
fsr-3866	106	23	realized	realize	VERB
fsr-3866	106	24	.	.	PUNCT
fsr-3866	107	1	242	242	NUM
fsr-3866	107	2	r.p	r.p	NOUN
fsr-3866	107	3	.	.	PROPN
fsr-3866	107	4	goss	goss	PROPN
fsr-3866	107	5	/	/	SYM
fsr-3866	107	6	financial	financial	ADJ
fsr-3866	107	7	services	service	NOUN
fsr-3866	107	8	review	review	VERB
fsr-3866	107	9	7	7	NUM
fsr-3866	107	10	(	(	PUNCT
fsr-3866	107	11	1998	1998	NUM
fsr-3866	107	12	)	)	PUNCT
fsr-3866	108	1	237–256	237–256	NUM
fsr-3866	108	2	principle	principle	NOUN
fsr-3866	108	3	7	7	NUM
fsr-3866	108	4	—	—	PUNCT
fsr-3866	108	5	diligence	diligence	NOUN
fsr-3866	108	6	a	a	DET
fsr-3866	108	7	cfp	cfp	NOUN
fsr-3866	108	8	designee	designee	NOUN
fsr-3866	108	9	shall	shall	AUX
fsr-3866	108	10	act	act	VERB
fsr-3866	108	11	diligently	diligently	ADV
fsr-3866	108	12	in	in	ADP
fsr-3866	108	13	providing	provide	VERB
fsr-3866	108	14	professional	professional	ADJ
fsr-3866	108	15	services	service	NOUN
fsr-3866	108	16	.	.	PUNCT
fsr-3866	109	1	diligence	diligence	NOUN
fsr-3866	109	2	is	be	AUX
fsr-3866	109	3	the	the	DET
fsr-3866	109	4	provision	provision	NOUN
fsr-3866	109	5	of	of	ADP
fsr-3866	109	6	services	service	NOUN
fsr-3866	109	7	in	in	ADP
fsr-3866	109	8	a	a	DET
fsr-3866	109	9	reasonably	reasonably	ADV
fsr-3866	109	10	prompt	prompt	ADJ
fsr-3866	109	11	and	and	CCONJ
fsr-3866	109	12	thorough	thorough	ADJ
fsr-3866	109	13	manner	manner	NOUN
fsr-3866	109	14	.	.	PUNCT
fsr-3866	110	1	diligence	diligence	NOUN
fsr-3866	110	2	also	also	ADV
fsr-3866	110	3	includes	include	VERB
fsr-3866	110	4	proper	proper	ADJ
fsr-3866	110	5	planning	planning	NOUN
fsr-3866	110	6	for	for	ADP
fsr-3866	110	7	and	and	CCONJ
fsr-3866	110	8	supervision	supervision	NOUN
fsr-3866	110	9	of	of	ADP
fsr-3866	110	10	the	the	DET
fsr-3866	110	11	rendering	rendering	NOUN
fsr-3866	110	12	of	of	ADP
fsr-3866	110	13	professional	professional	ADJ
fsr-3866	110	14	services	service	NOUN
fsr-3866	110	15	.	.	PUNCT
fsr-3866	111	1	part	part	PROPN
fsr-3866	111	2	ii	ii	PROPN
fsr-3866	111	3	—	—	PUNCT
fsr-3866	111	4	rules	rule	VERB
fsr-3866	111	5	introduction	introduction	NOUN
fsr-3866	111	6	as	as	SCONJ
fsr-3866	111	7	stated	state	VERB
fsr-3866	111	8	in	in	ADP
fsr-3866	111	9	part	part	NOUN
fsr-3866	111	10	i	i	PROPN
fsr-3866	111	11	—	—	PUNCT
fsr-3866	111	12	principles	principle	NOUN
fsr-3866	111	13	,	,	PUNCT
fsr-3866	111	14	the	the	DET
fsr-3866	111	15	principles	principle	NOUN
fsr-3866	111	16	apply	apply	VERB
fsr-3866	111	17	to	to	ADP
fsr-3866	111	18	all	all	DET
fsr-3866	111	19	cfp	cfp	PROPN
fsr-3866	111	20	designees	designee	NOUN
fsr-3866	111	21	.	.	PUNCT
fsr-3866	112	1	however	however	ADV
fsr-3866	112	2	,	,	PUNCT
fsr-3866	112	3	due	due	ADP
fsr-3866	112	4	to	to	ADP
fsr-3866	112	5	the	the	DET
fsr-3866	112	6	nature	nature	NOUN
fsr-3866	112	7	of	of	ADP
fsr-3866	112	8	a	a	DET
fsr-3866	112	9	cfp	cfp	PROPN
fsr-3866	112	10	designee	designee	NOUN
fsr-3866	112	11	’s	’s	PART
fsr-3866	112	12	particular	particular	ADJ
fsr-3866	112	13	field	field	NOUN
fsr-3866	112	14	of	of	ADP
fsr-3866	112	15	endeavor	endeavor	NOUN
fsr-3866	112	16	,	,	PUNCT
fsr-3866	112	17	certain	certain	ADJ
fsr-3866	112	18	rules	rule	NOUN
fsr-3866	112	19	may	may	AUX
fsr-3866	112	20	not	not	PART
fsr-3866	112	21	be	be	AUX
fsr-3866	112	22	applicable	applicable	ADJ
fsr-3866	112	23	to	to	ADP
fsr-3866	112	24	that	that	DET
fsr-3866	112	25	cfp	cfp	PROPN
fsr-3866	112	26	designee	designee	NOUN
fsr-3866	112	27	’s	’s	PART
fsr-3866	112	28	activities	activity	NOUN
fsr-3866	112	29	.	.	PUNCT
fsr-3866	113	1	the	the	DET
fsr-3866	113	2	universe	universe	NOUN
fsr-3866	113	3	of	of	ADP
fsr-3866	113	4	activities	activity	NOUN
fsr-3866	113	5	by	by	ADP
fsr-3866	113	6	cfp	cfp	PROPN
fsr-3866	113	7	designees	designee	NOUN
fsr-3866	113	8	is	be	AUX
fsr-3866	113	9	indeed	indeed	ADV
fsr-3866	113	10	diverse	diverse	ADJ
fsr-3866	113	11	and	and	CCONJ
fsr-3866	113	12	a	a	DET
fsr-3866	113	13	particular	particular	ADJ
fsr-3866	113	14	cfp	cfp	NOUN
fsr-3866	113	15	designee	designee	NOUN
fsr-3866	113	16	may	may	AUX
fsr-3866	113	17	be	be	AUX
fsr-3866	113	18	performing	perform	VERB
fsr-3866	113	19	all	all	PRON
fsr-3866	113	20	,	,	PUNCT
fsr-3866	113	21	some	some	PRON
fsr-3866	113	22	or	or	CCONJ
fsr-3866	113	23	none	none	NOUN
fsr-3866	113	24	of	of	ADP
fsr-3866	113	25	the	the	DET
fsr-3866	113	26	typical	typical	ADJ
fsr-3866	113	27	services	service	NOUN
fsr-3866	113	28	provided	provide	VERB
fsr-3866	113	29	by	by	ADP
fsr-3866	113	30	financial	financial	ADJ
fsr-3866	113	31	planning	planning	NOUN
fsr-3866	113	32	professionals	professional	NOUN
fsr-3866	113	33	.	.	PUNCT
fsr-3866	114	1	as	as	ADP
fsr-3866	114	2	a	a	DET
fsr-3866	114	3	result	result	NOUN
fsr-3866	114	4	,	,	PUNCT
fsr-3866	114	5	in	in	ADP
fsr-3866	114	6	considering	consider	VERB
fsr-3866	114	7	the	the	DET
fsr-3866	114	8	rules	rule	NOUN
fsr-3866	114	9	in	in	ADP
fsr-3866	114	10	part	part	PROPN
fsr-3866	114	11	ii	ii	PROPN
fsr-3866	114	12	,	,	PUNCT
fsr-3866	114	13	a	a	DET
fsr-3866	114	14	cfp	cfp	PROPN
fsr-3866	114	15	designee	designee	NOUN
fsr-3866	114	16	must	must	AUX
fsr-3866	114	17	first	first	ADV
fsr-3866	114	18	recognize	recognize	VERB
fsr-3866	114	19	what	what	PRON
fsr-3866	114	20	specific	specific	ADJ
fsr-3866	114	21	services	service	NOUN
fsr-3866	114	22	he	he	PRON
fsr-3866	114	23	or	or	CCONJ
fsr-3866	114	24	she	she	PRON
fsr-3866	114	25	is	be	AUX
fsr-3866	114	26	rendering	render	VERB
fsr-3866	114	27	and	and	CCONJ
fsr-3866	114	28	then	then	ADV
fsr-3866	114	29	determine	determine	VERB
fsr-3866	114	30	whether	whether	SCONJ
fsr-3866	114	31	or	or	CCONJ
fsr-3866	114	32	not	not	PART
fsr-3866	114	33	a	a	DET
fsr-3866	114	34	specific	specific	ADJ
fsr-3866	114	35	rule	rule	NOUN
fsr-3866	114	36	is	be	AUX
fsr-3866	114	37	applicable	applicable	ADJ
fsr-3866	114	38	to	to	ADP
fsr-3866	114	39	those	those	DET
fsr-3866	114	40	services	service	NOUN
fsr-3866	114	41	.	.	PUNCT
fsr-3866	115	1	to	to	PART
fsr-3866	115	2	assist	assist	VERB
fsr-3866	115	3	the	the	DET
fsr-3866	115	4	cfp	cfp	PROPN
fsr-3866	115	5	designee	designee	NOUN
fsr-3866	115	6	in	in	ADP
fsr-3866	115	7	making	make	VERB
fsr-3866	115	8	these	these	DET
fsr-3866	115	9	determinations	determination	NOUN
fsr-3866	115	10	,	,	PUNCT
fsr-3866	115	11	this	this	DET
fsr-3866	115	12	code	code	NOUN
fsr-3866	115	13	includes	include	VERB
fsr-3866	115	14	a	a	DET
fsr-3866	115	15	series	series	NOUN
fsr-3866	115	16	of	of	ADP
fsr-3866	115	17	definitions	definition	NOUN
fsr-3866	115	18	of	of	ADP
fsr-3866	115	19	terminology	terminology	NOUN
fsr-3866	115	20	used	use	VERB
fsr-3866	115	21	throughout	throughout	ADP
fsr-3866	115	22	the	the	DET
fsr-3866	115	23	code	code	NOUN
fsr-3866	115	24	.	.	PUNCT
fsr-3866	116	1	based	base	VERB
fsr-3866	116	2	upon	upon	SCONJ
fsr-3866	116	3	these	these	DET
fsr-3866	116	4	definitions	definition	NOUN
fsr-3866	116	5	,	,	PUNCT
fsr-3866	116	6	a	a	DET
fsr-3866	116	7	cfp	cfp	NOUN
fsr-3866	116	8	designee	designee	NOUN
fsr-3866	116	9	should	should	AUX
fsr-3866	116	10	be	be	AUX
fsr-3866	116	11	able	able	ADJ
fsr-3866	116	12	to	to	PART
fsr-3866	116	13	determine	determine	VERB
fsr-3866	116	14	which	which	DET
fsr-3866	116	15	services	service	NOUN
fsr-3866	116	16	he	he	PRON
fsr-3866	116	17	or	or	CCONJ
fsr-3866	116	18	she	she	PRON
fsr-3866	116	19	provides	provide	VERB
fsr-3866	116	20	and	and	CCONJ
fsr-3866	116	21	,	,	PUNCT
fsr-3866	116	22	therefore	therefore	ADV
fsr-3866	116	23	,	,	PUNCT
fsr-3866	116	24	which	which	DET
fsr-3866	116	25	rules	rule	NOUN
fsr-3866	116	26	are	be	AUX
fsr-3866	116	27	applicable	applicable	ADJ
fsr-3866	116	28	to	to	ADP
fsr-3866	116	29	those	those	DET
fsr-3866	116	30	services	service	NOUN
fsr-3866	116	31	.	.	PUNCT
fsr-3866	117	1	rules	rule	NOUN
fsr-3866	117	2	that	that	PRON
fsr-3866	117	3	relate	relate	VERB
fsr-3866	117	4	to	to	ADP
fsr-3866	117	5	the	the	DET
fsr-3866	117	6	principle	principle	NOUN
fsr-3866	117	7	of	of	ADP
fsr-3866	117	8	integrity	integrity	NOUN
fsr-3866	117	9	rule	rule	VERB
fsr-3866	117	10	101	101	NUM
fsr-3866	117	11	a	a	DET
fsr-3866	117	12	cfp	cfp	PROPN
fsr-3866	117	13	designee	designee	NOUN
fsr-3866	117	14	shall	shall	AUX
fsr-3866	117	15	not	not	PART
fsr-3866	117	16	solicit	solicit	VERB
fsr-3866	117	17	clients	client	NOUN
fsr-3866	117	18	through	through	ADP
fsr-3866	117	19	false	false	ADJ
fsr-3866	117	20	or	or	CCONJ
fsr-3866	117	21	misleading	misleading	ADJ
fsr-3866	117	22	communications	communication	NOUN
fsr-3866	117	23	or	or	CCONJ
fsr-3866	117	24	advertisements	advertisement	NOUN
fsr-3866	117	25	:	:	PUNCT
fsr-3866	117	26	(	(	PUNCT
fsr-3866	117	27	a	a	X
fsr-3866	117	28	)	)	PUNCT
fsr-3866	117	29	misleading	mislead	VERB
fsr-3866	117	30	advertising	advertising	NOUN
fsr-3866	117	31	:	:	PUNCT
fsr-3866	117	32	a	a	DET
fsr-3866	117	33	cfp	cfp	PROPN
fsr-3866	117	34	designee	designee	NOUN
fsr-3866	117	35	shall	shall	AUX
fsr-3866	117	36	not	not	PART
fsr-3866	117	37	make	make	VERB
fsr-3866	117	38	a	a	DET
fsr-3866	117	39	false	false	ADJ
fsr-3866	117	40	or	or	CCONJ
fsr-3866	117	41	misleading	misleading	ADJ
fsr-3866	117	42	communication	communication	NOUN
fsr-3866	117	43	about	about	ADP
fsr-3866	117	44	the	the	DET
fsr-3866	117	45	size	size	NOUN
fsr-3866	117	46	,	,	PUNCT
fsr-3866	117	47	scope	scope	NOUN
fsr-3866	117	48	or	or	CCONJ
fsr-3866	117	49	areas	area	NOUN
fsr-3866	117	50	of	of	ADP
fsr-3866	117	51	competence	competence	NOUN
fsr-3866	117	52	of	of	ADP
fsr-3866	117	53	the	the	DET
fsr-3866	117	54	cfp	cfp	PROPN
fsr-3866	117	55	designee	designee	NOUN
fsr-3866	117	56	’s	’s	PART
fsr-3866	117	57	practice	practice	NOUN
fsr-3866	117	58	or	or	CCONJ
fsr-3866	117	59	of	of	ADP
fsr-3866	117	60	any	any	DET
fsr-3866	117	61	organization	organization	NOUN
fsr-3866	117	62	with	with	ADP
fsr-3866	117	63	which	which	PRON
fsr-3866	117	64	the	the	DET
fsr-3866	117	65	cfp	cfp	PROPN
fsr-3866	117	66	designee	designee	NOUN
fsr-3866	117	67	is	be	AUX
fsr-3866	117	68	associated	associate	VERB
fsr-3866	117	69	;	;	PUNCT
fsr-3866	117	70	and	and	CCONJ
fsr-3866	117	71	(	(	PUNCT
fsr-3866	117	72	b	b	X
fsr-3866	117	73	)	)	PUNCT
fsr-3866	117	74	promotional	promotional	ADJ
fsr-3866	117	75	activities	activity	NOUN
fsr-3866	117	76	:	:	PUNCT
fsr-3866	117	77	in	in	ADP
fsr-3866	117	78	promotional	promotional	ADJ
fsr-3866	117	79	activities	activity	NOUN
fsr-3866	117	80	,	,	PUNCT
fsr-3866	117	81	a	a	DET
fsr-3866	117	82	cfp	cfp	NOUN
fsr-3866	117	83	designee	designee	NOUN
fsr-3866	117	84	shall	shall	AUX
fsr-3866	117	85	not	not	PART
fsr-3866	117	86	make	make	VERB
fsr-3866	117	87	materially	materially	ADV
fsr-3866	117	88	false	false	ADJ
fsr-3866	117	89	or	or	CCONJ
fsr-3866	117	90	misleading	mislead	VERB
fsr-3866	117	91	communications	communication	NOUN
fsr-3866	117	92	to	to	ADP
fsr-3866	117	93	the	the	DET
fsr-3866	117	94	public	public	NOUN
fsr-3866	117	95	or	or	CCONJ
fsr-3866	117	96	create	create	VERB
fsr-3866	117	97	unjustified	unjustified	ADJ
fsr-3866	117	98	expectations	expectation	NOUN
fsr-3866	117	99	regarding	regard	VERB
fsr-3866	117	100	matters	matter	NOUN
fsr-3866	117	101	relating	relate	VERB
fsr-3866	117	102	to	to	ADP
fsr-3866	117	103	financial	financial	ADJ
fsr-3866	117	104	planning	planning	NOUN
fsr-3866	117	105	or	or	CCONJ
fsr-3866	117	106	the	the	DET
fsr-3866	117	107	professional	professional	ADJ
fsr-3866	117	108	activities	activity	NOUN
fsr-3866	117	109	and	and	CCONJ
fsr-3866	117	110	competence	competence	NOUN
fsr-3866	117	111	of	of	ADP
fsr-3866	117	112	the	the	DET
fsr-3866	117	113	cfp	cfp	PROPN
fsr-3866	117	114	designee	designee	NOUN
fsr-3866	117	115	.	.	PUNCT
fsr-3866	118	1	the	the	DET
fsr-3866	118	2	term	term	NOUN
fsr-3866	118	3	“	"	PUNCT
fsr-3866	118	4	promotional	promotional	ADJ
fsr-3866	118	5	activities	activity	NOUN
fsr-3866	118	6	”	"	PUNCT
fsr-3866	118	7	includes	include	VERB
fsr-3866	118	8	,	,	PUNCT
fsr-3866	118	9	but	but	CCONJ
fsr-3866	118	10	is	be	AUX
fsr-3866	118	11	not	not	PART
fsr-3866	118	12	limited	limit	VERB
fsr-3866	118	13	to	to	ADP
fsr-3866	118	14	,	,	PUNCT
fsr-3866	118	15	speeches	speech	NOUN
fsr-3866	118	16	,	,	PUNCT
fsr-3866	118	17	interviews	interview	NOUN
fsr-3866	118	18	,	,	PUNCT
fsr-3866	118	19	books	book	NOUN
fsr-3866	118	20	and/or	and/or	CCONJ
fsr-3866	118	21	printed	print	VERB
fsr-3866	118	22	publications	publication	NOUN
fsr-3866	118	23	,	,	PUNCT
fsr-3866	118	24	seminars	seminar	NOUN
fsr-3866	118	25	,	,	PUNCT
fsr-3866	118	26	radio	radio	NOUN
fsr-3866	118	27	and	and	CCONJ
fsr-3866	118	28	television	television	NOUN
fsr-3866	118	29	shows	show	NOUN
fsr-3866	118	30	,	,	PUNCT
fsr-3866	118	31	and	and	CCONJ
fsr-3866	118	32	video	video	NOUN
fsr-3866	118	33	cassettes	cassette	NOUN
fsr-3866	118	34	;	;	PUNCT
fsr-3866	118	35	and	and	CCONJ
fsr-3866	118	36	(	(	PUNCT
fsr-3866	118	37	c	c	NOUN
fsr-3866	118	38	)	)	PUNCT
fsr-3866	118	39	representation	representation	NOUN
fsr-3866	118	40	of	of	ADP
fsr-3866	118	41	authority	authority	NOUN
fsr-3866	118	42	:	:	PUNCT
fsr-3866	118	43	a	a	DET
fsr-3866	118	44	cfp	cfp	PROPN
fsr-3866	118	45	designee	designee	NOUN
fsr-3866	118	46	shall	shall	AUX
fsr-3866	118	47	not	not	PART
fsr-3866	118	48	give	give	VERB
fsr-3866	118	49	the	the	DET
fsr-3866	118	50	impression	impression	NOUN
fsr-3866	118	51	that	that	SCONJ
fsr-3866	118	52	a	a	DET
fsr-3866	118	53	cfp	cfp	PROPN
fsr-3866	118	54	designee	designee	NOUN
fsr-3866	118	55	is	be	AUX
fsr-3866	118	56	representing	represent	VERB
fsr-3866	118	57	the	the	DET
fsr-3866	118	58	views	view	NOUN
fsr-3866	118	59	of	of	ADP
fsr-3866	118	60	the	the	DET
fsr-3866	118	61	cfp	cfp	PROPN
fsr-3866	118	62	board	board	NOUN
fsr-3866	118	63	or	or	CCONJ
fsr-3866	118	64	any	any	DET
fsr-3866	118	65	other	other	ADJ
fsr-3866	118	66	group	group	NOUN
fsr-3866	118	67	unless	unless	SCONJ
fsr-3866	118	68	the	the	DET
fsr-3866	118	69	cfp	cfp	PROPN
fsr-3866	118	70	designee	designee	NOUN
fsr-3866	118	71	has	have	AUX
fsr-3866	118	72	been	be	AUX
fsr-3866	118	73	authorized	authorize	VERB
fsr-3866	118	74	to	to	PART
fsr-3866	118	75	do	do	VERB
fsr-3866	118	76	so	so	ADV
fsr-3866	118	77	.	.	PUNCT
fsr-3866	119	1	personal	personal	ADJ
fsr-3866	119	2	opinions	opinion	NOUN
fsr-3866	119	3	shall	shall	AUX
fsr-3866	119	4	be	be	AUX
fsr-3866	119	5	clearly	clearly	ADV
fsr-3866	119	6	identified	identify	VERB
fsr-3866	119	7	as	as	ADP
fsr-3866	119	8	such	such	ADJ
fsr-3866	119	9	.	.	PUNCT
fsr-3866	120	1	rule	rule	VERB
fsr-3866	120	2	102	102	NUM
fsr-3866	120	3	in	in	ADP
fsr-3866	120	4	the	the	DET
fsr-3866	120	5	course	course	NOUN
fsr-3866	120	6	of	of	ADP
fsr-3866	120	7	professional	professional	ADJ
fsr-3866	120	8	activities	activity	NOUN
fsr-3866	120	9	,	,	PUNCT
fsr-3866	120	10	a	a	DET
fsr-3866	120	11	cfp	cfp	NOUN
fsr-3866	120	12	designee	designee	NOUN
fsr-3866	120	13	shall	shall	AUX
fsr-3866	120	14	not	not	PART
fsr-3866	120	15	engage	engage	VERB
fsr-3866	120	16	in	in	ADP
fsr-3866	120	17	conduct	conduct	NOUN
fsr-3866	120	18	involving	involve	VERB
fsr-3866	120	19	dishonesty	dishonesty	NOUN
fsr-3866	120	20	,	,	PUNCT
fsr-3866	120	21	fraud	fraud	NOUN
fsr-3866	120	22	,	,	PUNCT
fsr-3866	120	23	deceit	deceit	NOUN
fsr-3866	120	24	or	or	CCONJ
fsr-3866	120	25	misrepresentation	misrepresentation	NOUN
fsr-3866	120	26	,	,	PUNCT
fsr-3866	120	27	or	or	CCONJ
fsr-3866	120	28	knowingly	knowingly	ADV
fsr-3866	120	29	make	make	VERB
fsr-3866	120	30	a	a	DET
fsr-3866	120	31	false	false	ADJ
fsr-3866	120	32	or	or	CCONJ
fsr-3866	120	33	243r.p	243r.p	NUM
fsr-3866	120	34	.	.	PUNCT
fsr-3866	121	1	goss	goss	PROPN
fsr-3866	121	2	/	/	SYM
fsr-3866	121	3	financial	financial	ADJ
fsr-3866	121	4	services	service	NOUN
fsr-3866	121	5	review	review	VERB
fsr-3866	121	6	7	7	NUM
fsr-3866	121	7	(	(	PUNCT
fsr-3866	121	8	1998	1998	NUM
fsr-3866	121	9	)	)	PUNCT
fsr-3866	122	1	237–256	237–256	NUM
fsr-3866	122	2	misleading	misleading	ADJ
fsr-3866	122	3	statement	statement	NOUN
fsr-3866	122	4	to	to	ADP
fsr-3866	122	5	a	a	DET
fsr-3866	122	6	client	client	NOUN
fsr-3866	122	7	,	,	PUNCT
fsr-3866	122	8	employer	employer	NOUN
fsr-3866	122	9	,	,	PUNCT
fsr-3866	122	10	employee	employee	NOUN
fsr-3866	122	11	,	,	PUNCT
fsr-3866	122	12	professional	professional	ADJ
fsr-3866	122	13	colleague	colleague	NOUN
fsr-3866	122	14	,	,	PUNCT
fsr-3866	122	15	governmental	governmental	ADJ
fsr-3866	122	16	or	or	CCONJ
fsr-3866	122	17	other	other	ADJ
fsr-3866	122	18	regulatory	regulatory	ADJ
fsr-3866	122	19	body	body	NOUN
fsr-3866	122	20	or	or	CCONJ
fsr-3866	122	21	official	official	NOUN
fsr-3866	122	22	,	,	PUNCT
fsr-3866	122	23	or	or	CCONJ
fsr-3866	122	24	any	any	DET
fsr-3866	122	25	other	other	ADJ
fsr-3866	122	26	person	person	NOUN
fsr-3866	122	27	or	or	CCONJ
fsr-3866	122	28	entity	entity	NOUN
fsr-3866	122	29	.	.	PUNCT
fsr-3866	123	1	rule	rule	VERB
fsr-3866	123	2	103	103	NUM
fsr-3866	123	3	a	a	DET
fsr-3866	123	4	cfp	cfp	PROPN
fsr-3866	123	5	designee	designee	NOUN
fsr-3866	123	6	has	have	VERB
fsr-3866	123	7	the	the	DET
fsr-3866	123	8	following	follow	VERB
fsr-3866	123	9	responsibilities	responsibility	NOUN
fsr-3866	123	10	regarding	regard	VERB
fsr-3866	123	11	funds	fund	NOUN
fsr-3866	123	12	and/or	and/or	CCONJ
fsr-3866	123	13	other	other	ADJ
fsr-3866	123	14	property	property	NOUN
fsr-3866	123	15	of	of	ADP
fsr-3866	123	16	clients	client	NOUN
fsr-3866	123	17	:	:	PUNCT
fsr-3866	123	18	(	(	PUNCT
fsr-3866	123	19	a	a	X
fsr-3866	123	20	)	)	PUNCT
fsr-3866	123	21	in	in	ADP
fsr-3866	123	22	exercising	exercise	VERB
fsr-3866	123	23	custody	custody	NOUN
fsr-3866	123	24	of	of	ADP
fsr-3866	123	25	or	or	CCONJ
fsr-3866	123	26	discretionary	discretionary	ADJ
fsr-3866	123	27	authority	authority	NOUN
fsr-3866	123	28	over	over	ADP
fsr-3866	123	29	client	client	NOUN
fsr-3866	123	30	funds	fund	NOUN
fsr-3866	123	31	or	or	CCONJ
fsr-3866	123	32	other	other	ADJ
fsr-3866	123	33	property	property	NOUN
fsr-3866	123	34	,	,	PUNCT
fsr-3866	123	35	a	a	DET
fsr-3866	123	36	cfp	cfp	PROPN
fsr-3866	123	37	designee	designee	NOUN
fsr-3866	123	38	shall	shall	AUX
fsr-3866	123	39	act	act	VERB
fsr-3866	123	40	only	only	ADV
fsr-3866	123	41	in	in	ADP
fsr-3866	123	42	accordance	accordance	NOUN
fsr-3866	123	43	with	with	ADP
fsr-3866	123	44	the	the	DET
fsr-3866	123	45	authority	authority	NOUN
fsr-3866	123	46	set	set	VERB
fsr-3866	123	47	forth	forth	ADP
fsr-3866	123	48	in	in	ADP
fsr-3866	123	49	the	the	DET
fsr-3866	123	50	governing	govern	VERB
fsr-3866	123	51	legal	legal	ADJ
fsr-3866	123	52	instrument	instrument	NOUN
fsr-3866	123	53	(	(	PUNCT
fsr-3866	123	54	e.g.	e.g.	ADV
fsr-3866	123	55	,	,	PUNCT
fsr-3866	123	56	special	special	ADJ
fsr-3866	123	57	power	power	NOUN
fsr-3866	123	58	of	of	ADP
fsr-3866	123	59	attorney	attorney	NOUN
fsr-3866	123	60	,	,	PUNCT
fsr-3866	123	61	trust	trust	NOUN
fsr-3866	123	62	,	,	PUNCT
fsr-3866	123	63	letters	letter	NOUN
fsr-3866	123	64	testamentary	testamentary	ADJ
fsr-3866	123	65	,	,	PUNCT
fsr-3866	123	66	etc	etc	X
fsr-3866	123	67	.	.	X
fsr-3866	123	68	)	)	PUNCT
fsr-3866	123	69	;	;	PUNCT
fsr-3866	123	70	and	and	CCONJ
fsr-3866	123	71	(	(	PUNCT
fsr-3866	123	72	b	b	X
fsr-3866	123	73	)	)	PUNCT
fsr-3866	123	74	a	a	DET
fsr-3866	123	75	cfp	cfp	PROPN
fsr-3866	123	76	designee	designee	NOUN
fsr-3866	123	77	shall	shall	AUX
fsr-3866	123	78	identify	identify	VERB
fsr-3866	123	79	and	and	CCONJ
fsr-3866	123	80	keep	keep	VERB
fsr-3866	123	81	complete	complete	ADJ
fsr-3866	123	82	records	record	NOUN
fsr-3866	123	83	of	of	ADP
fsr-3866	123	84	all	all	DET
fsr-3866	123	85	funds	fund	NOUN
fsr-3866	123	86	or	or	CCONJ
fsr-3866	123	87	other	other	ADJ
fsr-3866	123	88	property	property	NOUN
fsr-3866	123	89	of	of	ADP
fsr-3866	123	90	a	a	DET
fsr-3866	123	91	client	client	NOUN
fsr-3866	123	92	in	in	ADP
fsr-3866	123	93	the	the	DET
fsr-3866	123	94	custody	custody	NOUN
fsr-3866	123	95	of	of	ADP
fsr-3866	123	96	or	or	CCONJ
fsr-3866	123	97	under	under	ADP
fsr-3866	123	98	the	the	DET
fsr-3866	123	99	discretionary	discretionary	ADJ
fsr-3866	123	100	authority	authority	NOUN
fsr-3866	123	101	of	of	ADP
fsr-3866	123	102	the	the	DET
fsr-3866	123	103	cfp	cfp	PROPN
fsr-3866	123	104	designee	designee	NOUN
fsr-3866	123	105	;	;	PUNCT
fsr-3866	123	106	and	and	CCONJ
fsr-3866	123	107	(	(	PUNCT
fsr-3866	123	108	c	c	NOUN
fsr-3866	123	109	)	)	PUNCT
fsr-3866	123	110	upon	upon	SCONJ
fsr-3866	123	111	receiving	receive	VERB
fsr-3866	123	112	funds	fund	NOUN
fsr-3866	123	113	or	or	CCONJ
fsr-3866	123	114	other	other	ADJ
fsr-3866	123	115	property	property	NOUN
fsr-3866	123	116	of	of	ADP
fsr-3866	123	117	a	a	DET
fsr-3866	123	118	client	client	NOUN
fsr-3866	123	119	,	,	PUNCT
fsr-3866	123	120	a	a	DET
fsr-3866	123	121	cfp	cfp	PROPN
fsr-3866	123	122	designee	designee	NOUN
fsr-3866	123	123	shall	shall	AUX
fsr-3866	123	124	promptly	promptly	ADV
fsr-3866	123	125	or	or	CCONJ
fsr-3866	123	126	as	as	ADP
fsr-3866	123	127	otherwise	otherwise	ADV
fsr-3866	123	128	permitted	permit	VERB
fsr-3866	123	129	by	by	ADP
fsr-3866	123	130	law	law	NOUN
fsr-3866	123	131	or	or	CCONJ
fsr-3866	123	132	provided	provide	VERB
fsr-3866	123	133	by	by	ADP
fsr-3866	123	134	agreement	agreement	NOUN
fsr-3866	123	135	with	with	ADP
fsr-3866	123	136	the	the	DET
fsr-3866	123	137	client	client	NOUN
fsr-3866	123	138	,	,	PUNCT
fsr-3866	123	139	deliver	deliver	VERB
fsr-3866	123	140	to	to	ADP
fsr-3866	123	141	the	the	DET
fsr-3866	123	142	client	client	NOUN
fsr-3866	123	143	or	or	CCONJ
fsr-3866	123	144	third	third	ADJ
fsr-3866	123	145	party	party	NOUN
fsr-3866	123	146	any	any	DET
fsr-3866	123	147	funds	fund	NOUN
fsr-3866	123	148	or	or	CCONJ
fsr-3866	123	149	other	other	ADJ
fsr-3866	123	150	property	property	NOUN
fsr-3866	123	151	which	which	PRON
fsr-3866	123	152	the	the	DET
fsr-3866	123	153	client	client	NOUN
fsr-3866	123	154	or	or	CCONJ
fsr-3866	123	155	third	third	ADJ
fsr-3866	123	156	party	party	NOUN
fsr-3866	123	157	is	be	AUX
fsr-3866	123	158	entitled	entitle	VERB
fsr-3866	123	159	to	to	PART
fsr-3866	123	160	receive	receive	VERB
fsr-3866	123	161	and	and	CCONJ
fsr-3866	123	162	,	,	PUNCT
fsr-3866	123	163	upon	upon	SCONJ
fsr-3866	123	164	request	request	NOUN
fsr-3866	123	165	by	by	ADP
fsr-3866	123	166	the	the	DET
fsr-3866	123	167	client	client	NOUN
fsr-3866	123	168	,	,	PUNCT
fsr-3866	123	169	render	render	VERB
fsr-3866	123	170	a	a	DET
fsr-3866	123	171	full	full	ADJ
fsr-3866	123	172	accounting	accounting	NOUN
fsr-3866	123	173	regarding	regard	VERB
fsr-3866	123	174	such	such	ADJ
fsr-3866	123	175	funds	fund	NOUN
fsr-3866	123	176	or	or	CCONJ
fsr-3866	123	177	other	other	ADJ
fsr-3866	123	178	property	property	NOUN
fsr-3866	123	179	;	;	PUNCT
fsr-3866	123	180	and	and	CCONJ
fsr-3866	123	181	(	(	PUNCT
fsr-3866	123	182	d	d	X
fsr-3866	123	183	)	)	PUNCT
fsr-3866	123	184	a	a	DET
fsr-3866	123	185	cfp	cfp	PROPN
fsr-3866	123	186	designee	designee	NOUN
fsr-3866	123	187	shall	shall	AUX
fsr-3866	123	188	not	not	PART
fsr-3866	123	189	commingle	commingle	VERB
fsr-3866	123	190	client	client	NOUN
fsr-3866	123	191	funds	fund	NOUN
fsr-3866	123	192	or	or	CCONJ
fsr-3866	123	193	other	other	ADJ
fsr-3866	123	194	property	property	NOUN
fsr-3866	123	195	with	with	ADP
fsr-3866	123	196	a	a	DET
fsr-3866	123	197	cfp	cfp	PROPN
fsr-3866	123	198	designee	designee	NOUN
fsr-3866	123	199	’s	’s	PART
fsr-3866	123	200	personal	personal	ADJ
fsr-3866	123	201	funds	fund	NOUN
fsr-3866	123	202	and/or	and/or	CCONJ
fsr-3866	123	203	other	other	ADJ
fsr-3866	123	204	property	property	NOUN
fsr-3866	123	205	or	or	CCONJ
fsr-3866	123	206	the	the	DET
fsr-3866	123	207	funds	fund	NOUN
fsr-3866	123	208	and/or	and/or	CCONJ
fsr-3866	123	209	other	other	ADJ
fsr-3866	123	210	property	property	NOUN
fsr-3866	123	211	of	of	ADP
fsr-3866	123	212	a	a	DET
fsr-3866	123	213	cfp	cfp	PROPN
fsr-3866	123	214	designee	designee	NOUN
fsr-3866	123	215	’s	’s	PART
fsr-3866	123	216	firm	firm	NOUN
fsr-3866	123	217	.	.	PUNCT
fsr-3866	124	1	commingling	commingle	VERB
fsr-3866	124	2	one	one	NUM
fsr-3866	124	3	or	or	CCONJ
fsr-3866	124	4	more	more	ADJ
fsr-3866	124	5	client	client	NOUN
fsr-3866	124	6	’s	’s	PART
fsr-3866	124	7	funds	fund	NOUN
fsr-3866	124	8	or	or	CCONJ
fsr-3866	124	9	other	other	ADJ
fsr-3866	124	10	property	property	NOUN
fsr-3866	124	11	together	together	ADV
fsr-3866	124	12	is	be	AUX
fsr-3866	124	13	permitted	permit	VERB
fsr-3866	124	14	,	,	PUNCT
fsr-3866	124	15	subject	subject	ADJ
fsr-3866	124	16	to	to	ADP
fsr-3866	124	17	compliance	compliance	NOUN
fsr-3866	124	18	with	with	ADP
fsr-3866	124	19	applicable	applicable	ADJ
fsr-3866	124	20	legal	legal	ADJ
fsr-3866	124	21	requirements	requirement	NOUN
fsr-3866	124	22	and	and	CCONJ
fsr-3866	124	23	provided	provide	VERB
fsr-3866	124	24	accurate	accurate	ADJ
fsr-3866	124	25	records	record	NOUN
fsr-3866	124	26	are	be	AUX
fsr-3866	124	27	maintained	maintain	VERB
fsr-3866	124	28	for	for	ADP
fsr-3866	124	29	each	each	DET
fsr-3866	124	30	client	client	NOUN
fsr-3866	124	31	’s	’s	PART
fsr-3866	124	32	funds	fund	NOUN
fsr-3866	124	33	or	or	CCONJ
fsr-3866	124	34	other	other	ADJ
fsr-3866	124	35	property	property	NOUN
fsr-3866	124	36	;	;	PUNCT
fsr-3866	124	37	and	and	CCONJ
fsr-3866	124	38	(	(	PUNCT
fsr-3866	124	39	e	e	X
fsr-3866	124	40	)	)	PUNCT
fsr-3866	124	41	a	a	DET
fsr-3866	124	42	cfp	cfp	NOUN
fsr-3866	124	43	designee	designee	NOUN
fsr-3866	124	44	who	who	PRON
fsr-3866	124	45	takes	take	VERB
fsr-3866	124	46	custody	custody	NOUN
fsr-3866	124	47	of	of	ADP
fsr-3866	124	48	all	all	PRON
fsr-3866	124	49	or	or	CCONJ
fsr-3866	124	50	any	any	DET
fsr-3866	124	51	part	part	NOUN
fsr-3866	124	52	of	of	ADP
fsr-3866	124	53	a	a	DET
fsr-3866	124	54	client	client	NOUN
fsr-3866	124	55	’s	’s	PART
fsr-3866	124	56	assets	asset	NOUN
fsr-3866	124	57	for	for	ADP
fsr-3866	124	58	investment	investment	NOUN
fsr-3866	124	59	purposes	purpose	NOUN
fsr-3866	124	60	,	,	PUNCT
fsr-3866	124	61	shall	shall	AUX
fsr-3866	124	62	do	do	VERB
fsr-3866	124	63	so	so	ADV
fsr-3866	124	64	with	with	ADP
fsr-3866	124	65	the	the	DET
fsr-3866	124	66	care	care	NOUN
fsr-3866	124	67	required	require	VERB
fsr-3866	124	68	of	of	ADP
fsr-3866	124	69	a	a	DET
fsr-3866	124	70	fiduciary	fiduciary	NOUN
fsr-3866	124	71	.	.	PUNCT
fsr-3866	125	1	rules	rule	NOUN
fsr-3866	125	2	that	that	PRON
fsr-3866	125	3	relate	relate	VERB
fsr-3866	125	4	to	to	ADP
fsr-3866	125	5	the	the	DET
fsr-3866	125	6	principle	principle	NOUN
fsr-3866	125	7	of	of	ADP
fsr-3866	125	8	objectivity	objectivity	NOUN
fsr-3866	125	9	rule	rule	NOUN
fsr-3866	125	10	201	201	NUM
fsr-3866	125	11	a	a	DET
fsr-3866	125	12	cfp	cfp	PROPN
fsr-3866	125	13	designee	designee	NOUN
fsr-3866	125	14	shall	shall	AUX
fsr-3866	125	15	exercise	exercise	VERB
fsr-3866	125	16	reasonable	reasonable	ADJ
fsr-3866	125	17	and	and	CCONJ
fsr-3866	125	18	prudent	prudent	ADJ
fsr-3866	125	19	professional	professional	ADJ
fsr-3866	125	20	judgment	judgment	NOUN
fsr-3866	125	21	in	in	ADP
fsr-3866	125	22	providing	provide	VERB
fsr-3866	125	23	professional	professional	ADJ
fsr-3866	125	24	services	service	NOUN
fsr-3866	125	25	.	.	PUNCT
fsr-3866	126	1	rule	rule	VERB
fsr-3866	126	2	202	202	NUM
fsr-3866	126	3	a	a	DET
fsr-3866	126	4	financial	financial	ADJ
fsr-3866	126	5	planning	planning	NOUN
fsr-3866	126	6	practitioner	practitioner	NOUN
fsr-3866	126	7	shall	shall	AUX
fsr-3866	126	8	act	act	VERB
fsr-3866	126	9	in	in	ADP
fsr-3866	126	10	the	the	DET
fsr-3866	126	11	interest	interest	NOUN
fsr-3866	126	12	of	of	ADP
fsr-3866	126	13	the	the	DET
fsr-3866	126	14	client	client	NOUN
fsr-3866	126	15	.	.	PUNCT
fsr-3866	127	1	rules	rule	NOUN
fsr-3866	127	2	that	that	PRON
fsr-3866	127	3	relate	relate	VERB
fsr-3866	127	4	to	to	ADP
fsr-3866	127	5	the	the	DET
fsr-3866	127	6	principle	principle	NOUN
fsr-3866	127	7	of	of	ADP
fsr-3866	127	8	competence	competence	NOUN
fsr-3866	127	9	rule	rule	VERB
fsr-3866	127	10	301	301	NUM
fsr-3866	127	11	a	a	DET
fsr-3866	127	12	cfp	cfp	NOUN
fsr-3866	127	13	designee	designee	NOUN
fsr-3866	127	14	shall	shall	AUX
fsr-3866	127	15	keep	keep	VERB
fsr-3866	127	16	informed	informed	ADJ
fsr-3866	127	17	of	of	ADP
fsr-3866	127	18	developments	development	NOUN
fsr-3866	127	19	in	in	ADP
fsr-3866	127	20	the	the	DET
fsr-3866	127	21	field	field	NOUN
fsr-3866	127	22	of	of	ADP
fsr-3866	127	23	financial	financial	ADJ
fsr-3866	127	24	planning	planning	NOUN
fsr-3866	127	25	and	and	CCONJ
fsr-3866	127	26	participate	participate	VERB
fsr-3866	127	27	in	in	ADP
fsr-3866	127	28	continuing	continue	VERB
fsr-3866	127	29	education	education	NOUN
fsr-3866	127	30	throughout	throughout	ADP
fsr-3866	127	31	the	the	DET
fsr-3866	127	32	cfp	cfp	PROPN
fsr-3866	127	33	designee	designee	NOUN
fsr-3866	127	34	’s	’s	PART
fsr-3866	127	35	professional	professional	ADJ
fsr-3866	127	36	career	career	NOUN
fsr-3866	127	37	in	in	ADP
fsr-3866	127	38	order	order	NOUN
fsr-3866	127	39	to	to	PART
fsr-3866	127	40	improve	improve	VERB
fsr-3866	127	41	professional	professional	ADJ
fsr-3866	127	42	competence	competence	NOUN
fsr-3866	127	43	in	in	ADP
fsr-3866	127	44	all	all	DET
fsr-3866	127	45	areas	area	NOUN
fsr-3866	127	46	in	in	ADP
fsr-3866	127	47	which	which	PRON
fsr-3866	127	48	the	the	DET
fsr-3866	127	49	cfp	cfp	PROPN
fsr-3866	127	50	designee	designee	NOUN
fsr-3866	127	51	is	be	AUX
fsr-3866	127	52	engaged	engage	VERB
fsr-3866	127	53	.	.	PUNCT
fsr-3866	128	1	244	244	NUM
fsr-3866	128	2	r.p	r.p	NOUN
fsr-3866	128	3	.	.	PUNCT
fsr-3866	129	1	goss	goss	PROPN
fsr-3866	129	2	/	/	SYM
fsr-3866	129	3	financial	financial	ADJ
fsr-3866	129	4	services	service	NOUN
fsr-3866	129	5	review	review	VERB
fsr-3866	129	6	7	7	NUM
fsr-3866	129	7	(	(	PUNCT
fsr-3866	129	8	1998	1998	NUM
fsr-3866	129	9	)	)	PUNCT
fsr-3866	130	1	237–256	237–256	NUM
fsr-3866	130	2	as	as	ADP
fsr-3866	130	3	a	a	DET
fsr-3866	130	4	distinct	distinct	ADJ
fsr-3866	130	5	part	part	NOUN
fsr-3866	130	6	of	of	ADP
fsr-3866	130	7	this	this	DET
fsr-3866	130	8	requirement	requirement	NOUN
fsr-3866	130	9	,	,	PUNCT
fsr-3866	130	10	a	a	DET
fsr-3866	130	11	cfp	cfp	PROPN
fsr-3866	130	12	designee	designee	NOUN
fsr-3866	130	13	shall	shall	AUX
fsr-3866	130	14	satisfy	satisfy	VERB
fsr-3866	130	15	all	all	DET
fsr-3866	130	16	minimum	minimum	ADJ
fsr-3866	130	17	continuing	continue	VERB
fsr-3866	130	18	education	education	NOUN
fsr-3866	130	19	requirements	requirement	NOUN
fsr-3866	130	20	established	establish	VERB
fsr-3866	130	21	for	for	ADP
fsr-3866	130	22	cfp	cfp	PROPN
fsr-3866	130	23	designees	designee	NOUN
fsr-3866	130	24	by	by	ADP
fsr-3866	130	25	the	the	DET
fsr-3866	130	26	cfp	cfp	PROPN
fsr-3866	130	27	board	board	PROPN
fsr-3866	130	28	.	.	PUNCT
fsr-3866	131	1	rule	rule	VERB
fsr-3866	131	2	302	302	NUM
fsr-3866	131	3	a	a	DET
fsr-3866	131	4	cfp	cfp	PROPN
fsr-3866	131	5	designee	designee	NOUN
fsr-3866	131	6	shall	shall	AUX
fsr-3866	131	7	offer	offer	VERB
fsr-3866	131	8	advice	advice	NOUN
fsr-3866	131	9	only	only	ADV
fsr-3866	131	10	in	in	ADP
fsr-3866	131	11	those	those	DET
fsr-3866	131	12	areas	area	NOUN
fsr-3866	131	13	in	in	ADP
fsr-3866	131	14	which	which	PRON
fsr-3866	131	15	the	the	DET
fsr-3866	131	16	cfp	cfp	PROPN
fsr-3866	131	17	designee	designee	NOUN
fsr-3866	131	18	has	have	VERB
fsr-3866	131	19	competence	competence	NOUN
fsr-3866	131	20	.	.	PUNCT
fsr-3866	132	1	in	in	ADP
fsr-3866	132	2	areas	area	NOUN
fsr-3866	132	3	where	where	SCONJ
fsr-3866	132	4	the	the	DET
fsr-3866	132	5	cfp	cfp	PROPN
fsr-3866	132	6	designee	designee	NOUN
fsr-3866	132	7	is	be	AUX
fsr-3866	132	8	not	not	PART
fsr-3866	132	9	professionally	professionally	ADV
fsr-3866	132	10	competent	competent	ADJ
fsr-3866	132	11	,	,	PUNCT
fsr-3866	132	12	the	the	DET
fsr-3866	132	13	cfp	cfp	PROPN
fsr-3866	132	14	designee	designee	NOUN
fsr-3866	132	15	shall	shall	AUX
fsr-3866	132	16	seek	seek	VERB
fsr-3866	132	17	the	the	DET
fsr-3866	132	18	counsel	counsel	NOUN
fsr-3866	132	19	of	of	ADP
fsr-3866	132	20	qualified	qualified	ADJ
fsr-3866	132	21	individuals	individual	NOUN
fsr-3866	132	22	and/or	and/or	CCONJ
fsr-3866	132	23	refer	refer	VERB
fsr-3866	132	24	clients	client	NOUN
fsr-3866	132	25	to	to	ADP
fsr-3866	132	26	such	such	ADJ
fsr-3866	132	27	parties	party	NOUN
fsr-3866	132	28	.	.	PUNCT
fsr-3866	133	1	rules	rule	NOUN
fsr-3866	133	2	that	that	PRON
fsr-3866	133	3	relate	relate	VERB
fsr-3866	133	4	to	to	ADP
fsr-3866	133	5	the	the	DET
fsr-3866	133	6	principle	principle	NOUN
fsr-3866	133	7	of	of	ADP
fsr-3866	133	8	fairness	fairness	NOUN
fsr-3866	133	9	rule	rule	NOUN
fsr-3866	133	10	401	401	NUM
fsr-3866	133	11	in	in	ADP
fsr-3866	133	12	rendering	render	VERB
fsr-3866	133	13	professional	professional	ADJ
fsr-3866	133	14	services	service	NOUN
fsr-3866	133	15	,	,	PUNCT
fsr-3866	133	16	a	a	DET
fsr-3866	133	17	cfp	cfp	PROPN
fsr-3866	133	18	designee	designee	NOUN
fsr-3866	133	19	shall	shall	AUX
fsr-3866	133	20	disclose	disclose	VERB
fsr-3866	133	21	to	to	ADP
fsr-3866	133	22	the	the	DET
fsr-3866	133	23	client	client	NOUN
fsr-3866	133	24	:	:	PUNCT
fsr-3866	133	25	(	(	PUNCT
fsr-3866	133	26	a	a	X
fsr-3866	133	27	)	)	PUNCT
fsr-3866	133	28	material	material	NOUN
fsr-3866	133	29	information	information	NOUN
fsr-3866	133	30	relevant	relevant	ADJ
fsr-3866	133	31	to	to	ADP
fsr-3866	133	32	the	the	DET
fsr-3866	133	33	professional	professional	ADJ
fsr-3866	133	34	relationship	relationship	NOUN
fsr-3866	133	35	,	,	PUNCT
fsr-3866	133	36	including	include	VERB
fsr-3866	133	37	but	but	CCONJ
fsr-3866	133	38	not	not	PART
fsr-3866	133	39	limited	limit	VERB
fsr-3866	133	40	to	to	ADP
fsr-3866	133	41	conflict(s	conflict(s	PROPN
fsr-3866	133	42	)	)	PUNCT
fsr-3866	133	43	of	of	ADP
fsr-3866	133	44	interest(s	interest(s	PROPN
fsr-3866	133	45	)	)	PUNCT
fsr-3866	133	46	,	,	PUNCT
fsr-3866	133	47	changes	change	NOUN
fsr-3866	133	48	in	in	ADP
fsr-3866	133	49	the	the	DET
fsr-3866	133	50	cfp	cfp	PROPN
fsr-3866	133	51	designee	designee	NOUN
fsr-3866	133	52	’s	’s	PART
fsr-3866	133	53	business	business	NOUN
fsr-3866	133	54	affiliation	affiliation	NOUN
fsr-3866	133	55	,	,	PUNCT
fsr-3866	133	56	address	address	NOUN
fsr-3866	133	57	,	,	PUNCT
fsr-3866	133	58	telephone	telephone	NOUN
fsr-3866	133	59	number	number	NOUN
fsr-3866	133	60	,	,	PUNCT
fsr-3866	133	61	credentials	credential	NOUN
fsr-3866	133	62	,	,	PUNCT
fsr-3866	133	63	qualifications	qualification	NOUN
fsr-3866	133	64	,	,	PUNCT
fsr-3866	133	65	licenses	license	NOUN
fsr-3866	133	66	,	,	PUNCT
fsr-3866	133	67	compensation	compensation	NOUN
fsr-3866	133	68	structure	structure	NOUN
fsr-3866	133	69	and	and	CCONJ
fsr-3866	133	70	any	any	DET
fsr-3866	133	71	agency	agency	NOUN
fsr-3866	133	72	relationships	relationship	NOUN
fsr-3866	133	73	,	,	PUNCT
fsr-3866	133	74	and	and	CCONJ
fsr-3866	133	75	the	the	DET
fsr-3866	133	76	scope	scope	NOUN
fsr-3866	133	77	of	of	ADP
fsr-3866	133	78	the	the	DET
fsr-3866	133	79	cfp	cfp	PROPN
fsr-3866	133	80	designee	designee	PROPN
fsr-3866	133	81	’s	’s	PART
fsr-3866	133	82	authority	authority	NOUN
fsr-3866	133	83	in	in	ADP
fsr-3866	133	84	that	that	DET
fsr-3866	133	85	capacity	capacity	NOUN
fsr-3866	133	86	.	.	PUNCT
fsr-3866	134	1	(	(	PUNCT
fsr-3866	134	2	b	b	X
fsr-3866	134	3	)	)	PUNCT
fsr-3866	134	4	the	the	DET
fsr-3866	134	5	information	information	NOUN
fsr-3866	134	6	required	require	VERB
fsr-3866	134	7	by	by	ADP
fsr-3866	134	8	all	all	DET
fsr-3866	134	9	laws	law	NOUN
fsr-3866	134	10	applicable	applicable	ADJ
fsr-3866	134	11	to	to	ADP
fsr-3866	134	12	the	the	DET
fsr-3866	134	13	relationship	relationship	NOUN
fsr-3866	134	14	in	in	ADP
fsr-3866	134	15	a	a	DET
fsr-3866	134	16	manner	manner	NOUN
fsr-3866	134	17	complying	comply	VERB
fsr-3866	134	18	with	with	ADP
fsr-3866	134	19	such	such	ADJ
fsr-3866	134	20	laws	law	NOUN
fsr-3866	134	21	.	.	PUNCT
fsr-3866	135	1	rule	rule	VERB
fsr-3866	135	2	402	402	NUM
fsr-3866	135	3	a	a	DET
fsr-3866	135	4	financial	financial	ADJ
fsr-3866	135	5	planning	planning	NOUN
fsr-3866	135	6	practitioner	practitioner	NOUN
fsr-3866	135	7	shall	shall	AUX
fsr-3866	135	8	make	make	VERB
fsr-3866	135	9	timely	timely	ADV
fsr-3866	135	10	written	write	VERB
fsr-3866	135	11	disclosure	disclosure	NOUN
fsr-3866	135	12	of	of	ADP
fsr-3866	135	13	all	all	DET
fsr-3866	135	14	material	material	NOUN
fsr-3866	135	15	information	information	NOUN
fsr-3866	135	16	relative	relative	ADJ
fsr-3866	135	17	to	to	ADP
fsr-3866	135	18	the	the	DET
fsr-3866	135	19	professional	professional	ADJ
fsr-3866	135	20	relationship	relationship	NOUN
fsr-3866	135	21	.	.	PUNCT
fsr-3866	136	1	in	in	ADP
fsr-3866	136	2	all	all	DET
fsr-3866	136	3	circumstances	circumstance	NOUN
fsr-3866	136	4	such	such	ADJ
fsr-3866	136	5	disclosure	disclosure	NOUN
fsr-3866	136	6	shall	shall	AUX
fsr-3866	136	7	include	include	VERB
fsr-3866	136	8	conflict(s	conflict(s	PROPN
fsr-3866	136	9	)	)	PUNCT
fsr-3866	136	10	of	of	ADP
fsr-3866	136	11	interest(s	interest(s	PROPN
fsr-3866	136	12	)	)	PUNCT
fsr-3866	136	13	and	and	CCONJ
fsr-3866	136	14	sources	source	NOUN
fsr-3866	136	15	of	of	ADP
fsr-3866	136	16	compensation	compensation	NOUN
fsr-3866	136	17	.	.	PUNCT
fsr-3866	137	1	written	write	VERB
fsr-3866	137	2	disclosures	disclosure	NOUN
fsr-3866	137	3	that	that	PRON
fsr-3866	137	4	include	include	VERB
fsr-3866	137	5	the	the	DET
fsr-3866	137	6	following	follow	VERB
fsr-3866	137	7	information	information	NOUN
fsr-3866	137	8	are	be	AUX
fsr-3866	137	9	considered	consider	VERB
fsr-3866	137	10	to	to	PART
fsr-3866	137	11	be	be	AUX
fsr-3866	137	12	in	in	ADP
fsr-3866	137	13	compliance	compliance	NOUN
fsr-3866	137	14	with	with	ADP
fsr-3866	137	15	this	this	DET
fsr-3866	137	16	rule	rule	NOUN
fsr-3866	137	17	:	:	PUNCT
fsr-3866	137	18	(	(	PUNCT
fsr-3866	137	19	a	a	X
fsr-3866	137	20	)	)	PUNCT
fsr-3866	137	21	a	a	DET
fsr-3866	137	22	statement	statement	NOUN
fsr-3866	137	23	of	of	ADP
fsr-3866	137	24	the	the	DET
fsr-3866	137	25	basic	basic	ADJ
fsr-3866	137	26	philosophy	philosophy	NOUN
fsr-3866	137	27	of	of	ADP
fsr-3866	137	28	the	the	DET
fsr-3866	137	29	cfp	cfp	PROPN
fsr-3866	137	30	designee	designee	NOUN
fsr-3866	137	31	(	(	PUNCT
fsr-3866	137	32	or	or	CCONJ
fsr-3866	137	33	firm	firm	ADJ
fsr-3866	137	34	)	)	PUNCT
fsr-3866	137	35	in	in	ADP
fsr-3866	137	36	working	work	VERB
fsr-3866	137	37	with	with	ADP
fsr-3866	137	38	clients	client	NOUN
fsr-3866	137	39	.	.	PUNCT
fsr-3866	138	1	the	the	DET
fsr-3866	138	2	disclosure	disclosure	NOUN
fsr-3866	138	3	shall	shall	AUX
fsr-3866	138	4	include	include	VERB
fsr-3866	138	5	the	the	DET
fsr-3866	138	6	philosophy	philosophy	NOUN
fsr-3866	138	7	,	,	PUNCT
fsr-3866	138	8	theory	theory	NOUN
fsr-3866	138	9	and/or	and/or	CCONJ
fsr-3866	138	10	principles	principle	NOUN
fsr-3866	138	11	of	of	ADP
fsr-3866	138	12	financial	financial	ADJ
fsr-3866	138	13	planning	planning	NOUN
fsr-3866	138	14	which	which	PRON
fsr-3866	138	15	will	will	AUX
fsr-3866	138	16	be	be	AUX
fsr-3866	138	17	utilized	utilize	VERB
fsr-3866	138	18	by	by	ADP
fsr-3866	138	19	the	the	DET
fsr-3866	138	20	cfp	cfp	PROPN
fsr-3866	138	21	designee	designee	NOUN
fsr-3866	138	22	;	;	PUNCT
fsr-3866	138	23	and	and	CCONJ
fsr-3866	138	24	(	(	PUNCT
fsr-3866	138	25	b	b	X
fsr-3866	138	26	)	)	PUNCT
fsr-3866	138	27	resumes	resume	NOUN
fsr-3866	138	28	of	of	ADP
fsr-3866	138	29	principals	principal	NOUN
fsr-3866	138	30	and	and	CCONJ
fsr-3866	138	31	employees	employee	NOUN
fsr-3866	138	32	of	of	ADP
fsr-3866	138	33	a	a	DET
fsr-3866	138	34	firm	firm	NOUN
fsr-3866	138	35	who	who	PRON
fsr-3866	138	36	are	be	AUX
fsr-3866	138	37	expected	expect	VERB
fsr-3866	138	38	to	to	PART
fsr-3866	138	39	provide	provide	VERB
fsr-3866	138	40	financial	financial	ADJ
fsr-3866	138	41	planning	planning	NOUN
fsr-3866	138	42	services	service	NOUN
fsr-3866	138	43	to	to	ADP
fsr-3866	138	44	the	the	DET
fsr-3866	138	45	client	client	NOUN
fsr-3866	138	46	and	and	CCONJ
fsr-3866	138	47	a	a	DET
fsr-3866	138	48	description	description	NOUN
fsr-3866	138	49	of	of	ADP
fsr-3866	138	50	those	those	DET
fsr-3866	138	51	services	service	NOUN
fsr-3866	138	52	.	.	PUNCT
fsr-3866	139	1	such	such	ADJ
fsr-3866	139	2	disclosures	disclosure	NOUN
fsr-3866	139	3	shall	shall	AUX
fsr-3866	139	4	include	include	VERB
fsr-3866	139	5	educational	educational	ADJ
fsr-3866	139	6	background	background	NOUN
fsr-3866	139	7	,	,	PUNCT
fsr-3866	139	8	professional	professional	ADJ
fsr-3866	139	9	/	/	SYM
fsr-3866	139	10	employment	employment	NOUN
fsr-3866	139	11	history	history	NOUN
fsr-3866	139	12	,	,	PUNCT
fsr-3866	139	13	professional	professional	ADJ
fsr-3866	139	14	designations	designation	NOUN
fsr-3866	139	15	and	and	CCONJ
fsr-3866	139	16	licenses	license	NOUN
fsr-3866	139	17	held	hold	VERB
fsr-3866	139	18	,	,	PUNCT
fsr-3866	139	19	and	and	CCONJ
fsr-3866	139	20	areas	area	NOUN
fsr-3866	139	21	of	of	ADP
fsr-3866	139	22	competence	competence	NOUN
fsr-3866	139	23	and	and	CCONJ
fsr-3866	139	24	specialization	specialization	NOUN
fsr-3866	139	25	;	;	PUNCT
fsr-3866	139	26	and	and	CCONJ
fsr-3866	139	27	(	(	PUNCT
fsr-3866	139	28	c	c	X
fsr-3866	139	29	)	)	PUNCT
fsr-3866	139	30	a	a	DET
fsr-3866	139	31	statement	statement	NOUN
fsr-3866	139	32	of	of	ADP
fsr-3866	139	33	compensation	compensation	NOUN
fsr-3866	139	34	,	,	PUNCT
fsr-3866	139	35	which	which	PRON
fsr-3866	139	36	in	in	ADP
fsr-3866	139	37	reasonable	reasonable	ADJ
fsr-3866	139	38	detail	detail	NOUN
fsr-3866	139	39	discloses	disclose	VERB
fsr-3866	139	40	the	the	DET
fsr-3866	139	41	source(s	source(s	NOUN
fsr-3866	139	42	)	)	PUNCT
fsr-3866	139	43	and	and	CCONJ
fsr-3866	139	44	any	any	DET
fsr-3866	139	45	contingencies	contingency	NOUN
fsr-3866	139	46	or	or	CCONJ
fsr-3866	139	47	other	other	ADJ
fsr-3866	139	48	aspects	aspect	NOUN
fsr-3866	139	49	material	material	NOUN
fsr-3866	139	50	to	to	ADP
fsr-3866	139	51	the	the	DET
fsr-3866	139	52	fee	fee	NOUN
fsr-3866	139	53	and/or	and/or	CCONJ
fsr-3866	139	54	commission	commission	NOUN
fsr-3866	139	55	arrangement	arrangement	NOUN
fsr-3866	139	56	.	.	PUNCT
fsr-3866	140	1	any	any	DET
fsr-3866	140	2	estimates	estimate	NOUN
fsr-3866	140	3	made	make	VERB
fsr-3866	140	4	shall	shall	AUX
fsr-3866	140	5	be	be	AUX
fsr-3866	140	6	clearly	clearly	ADV
fsr-3866	140	7	identified	identify	VERB
fsr-3866	140	8	as	as	ADP
fsr-3866	140	9	such	such	ADJ
fsr-3866	140	10	and	and	CCONJ
fsr-3866	140	11	shall	shall	AUX
fsr-3866	140	12	be	be	AUX
fsr-3866	140	13	based	base	VERB
fsr-3866	140	14	on	on	ADP
fsr-3866	140	15	reasonable	reasonable	ADJ
fsr-3866	140	16	assumptions	assumption	NOUN
fsr-3866	140	17	.	.	PUNCT
fsr-3866	141	1	referral	referral	ADJ
fsr-3866	141	2	fees	fee	NOUN
fsr-3866	141	3	,	,	PUNCT
fsr-3866	141	4	if	if	SCONJ
fsr-3866	141	5	any	any	PRON
fsr-3866	141	6	,	,	PUNCT
fsr-3866	141	7	shall	shall	AUX
fsr-3866	141	8	be	be	AUX
fsr-3866	141	9	fully	fully	ADV
fsr-3866	141	10	disclosed	disclose	VERB
fsr-3866	141	11	;	;	PUNCT
fsr-3866	141	12	and	and	CCONJ
fsr-3866	141	13	(	(	PUNCT
fsr-3866	141	14	d	d	X
fsr-3866	141	15	)	)	PUNCT
fsr-3866	141	16	a	a	DET
fsr-3866	141	17	statement	statement	NOUN
fsr-3866	141	18	indicating	indicate	VERB
fsr-3866	141	19	whether	whether	SCONJ
fsr-3866	141	20	the	the	DET
fsr-3866	141	21	cfp	cfp	PROPN
fsr-3866	141	22	designee	designee	PROPN
fsr-3866	141	23	’s	’s	PART
fsr-3866	141	24	compensation	compensation	NOUN
fsr-3866	141	25	arrangements	arrangement	NOUN
fsr-3866	141	26	involve	involve	VERB
fsr-3866	141	27	fee	fee	NOUN
fsr-3866	141	28	-	-	PUNCT
fsr-3866	141	29	only	only	ADV
fsr-3866	141	30	,	,	PUNCT
fsr-3866	141	31	commission	commission	NOUN
fsr-3866	141	32	-	-	PUNCT
fsr-3866	141	33	only	only	ADV
fsr-3866	141	34	,	,	PUNCT
fsr-3866	141	35	or	or	CCONJ
fsr-3866	141	36	fee	fee	NOUN
fsr-3866	141	37	and	and	CCONJ
fsr-3866	141	38	commission	commission	NOUN
fsr-3866	141	39	.	.	PUNCT
fsr-3866	142	1	a	a	DET
fsr-3866	142	2	cfp	cfp	PROPN
fsr-3866	142	3	designee	designee	NOUN
fsr-3866	142	4	shall	shall	AUX
fsr-3866	142	5	not	not	PART
fsr-3866	142	6	hold	hold	VERB
fsr-3866	142	7	out	out	ADP
fsr-3866	142	8	as	as	ADP
fsr-3866	142	9	a	a	DET
fsr-3866	142	10	fee	fee	NOUN
fsr-3866	142	11	-	-	PUNCT
fsr-3866	142	12	only	only	ADV
fsr-3866	142	13	financial	financial	ADJ
fsr-3866	142	14	planning	planning	NOUN
fsr-3866	142	15	practitioner	practitioner	NOUN
fsr-3866	142	16	if	if	SCONJ
fsr-3866	142	17	the	the	DET
fsr-3866	142	18	cfp	cfp	PROPN
fsr-3866	142	19	designee	designee	NOUN
fsr-3866	142	20	receives	receive	VERB
fsr-3866	142	21	commissions	commission	NOUN
fsr-3866	142	22	or	or	CCONJ
fsr-3866	142	23	other	other	ADJ
fsr-3866	142	24	forms	form	NOUN
fsr-3866	142	25	of	of	ADP
fsr-3866	142	26	economic	economic	ADJ
fsr-3866	142	27	benefit	benefit	NOUN
fsr-3866	142	28	from	from	ADP
fsr-3866	142	29	related	related	ADJ
fsr-3866	142	30	parties	party	NOUN
fsr-3866	142	31	;	;	PUNCT
fsr-3866	142	32	and	and	CCONJ
fsr-3866	142	33	(	(	PUNCT
fsr-3866	142	34	e	e	X
fsr-3866	142	35	)	)	PUNCT
fsr-3866	142	36	a	a	DET
fsr-3866	142	37	statement	statement	NOUN
fsr-3866	142	38	describing	describe	VERB
fsr-3866	142	39	material	material	NOUN
fsr-3866	142	40	agency	agency	NOUN
fsr-3866	142	41	or	or	CCONJ
fsr-3866	142	42	employment	employment	NOUN
fsr-3866	142	43	relationships	relationship	NOUN
fsr-3866	142	44	a	a	DET
fsr-3866	142	45	cfp	cfp	PROPN
fsr-3866	142	46	designee	designee	NOUN
fsr-3866	142	47	(	(	PUNCT
fsr-3866	142	48	or	or	CCONJ
fsr-3866	142	49	firm	firm	ADJ
fsr-3866	142	50	)	)	PUNCT
fsr-3866	142	51	has	have	VERB
fsr-3866	142	52	with	with	ADP
fsr-3866	142	53	third	third	ADJ
fsr-3866	142	54	parties	party	NOUN
fsr-3866	142	55	and	and	CCONJ
fsr-3866	142	56	the	the	DET
fsr-3866	142	57	fees	fee	NOUN
fsr-3866	142	58	or	or	CCONJ
fsr-3866	142	59	commissions	commission	NOUN
fsr-3866	142	60	resulting	result	VERB
fsr-3866	142	61	from	from	ADP
fsr-3866	142	62	such	such	ADJ
fsr-3866	142	63	relationships	relationship	NOUN
fsr-3866	142	64	;	;	PUNCT
fsr-3866	142	65	and	and	CCONJ
fsr-3866	142	66	(	(	PUNCT
fsr-3866	142	67	f	f	X
fsr-3866	142	68	)	)	PUNCT
fsr-3866	142	69	a	a	DET
fsr-3866	142	70	statement	statement	NOUN
fsr-3866	142	71	identifying	identify	VERB
fsr-3866	142	72	conflict(s	conflict(s	PROPN
fsr-3866	142	73	)	)	PUNCT
fsr-3866	142	74	of	of	ADP
fsr-3866	142	75	interest(s	interest(s	PROPN
fsr-3866	142	76	)	)	PUNCT
fsr-3866	142	77	.	.	PUNCT
fsr-3866	143	1	245r.p	245r.p	NOUN
fsr-3866	143	2	.	.	PUNCT
fsr-3866	144	1	goss	goss	PROPN
fsr-3866	144	2	/	/	SYM
fsr-3866	144	3	financial	financial	ADJ
fsr-3866	144	4	services	service	NOUN
fsr-3866	144	5	review	review	VERB
fsr-3866	144	6	7	7	NUM
fsr-3866	144	7	(	(	PUNCT
fsr-3866	144	8	1998	1998	NUM
fsr-3866	144	9	)	)	PUNCT
fsr-3866	145	1	237–256	237–256	NUM
fsr-3866	145	2	rule	rule	NOUN
fsr-3866	145	3	403	403	NUM
fsr-3866	145	4	a	a	DET
fsr-3866	145	5	cfp	cfp	NOUN
fsr-3866	145	6	designee	designee	NOUN
fsr-3866	145	7	providing	provide	VERB
fsr-3866	145	8	financial	financial	ADJ
fsr-3866	145	9	planning	planning	NOUN
fsr-3866	145	10	shall	shall	AUX
fsr-3866	145	11	disclose	disclose	VERB
fsr-3866	145	12	in	in	ADP
fsr-3866	145	13	writing	writing	NOUN
fsr-3866	145	14	,	,	PUNCT
fsr-3866	145	15	prior	prior	ADV
fsr-3866	145	16	to	to	ADP
fsr-3866	145	17	establishing	establish	VERB
fsr-3866	145	18	a	a	DET
fsr-3866	145	19	client	client	NOUN
fsr-3866	145	20	relationship	relationship	NOUN
fsr-3866	145	21	,	,	PUNCT
fsr-3866	145	22	relationships	relationship	NOUN
fsr-3866	145	23	which	which	PRON
fsr-3866	145	24	reasonably	reasonably	ADV
fsr-3866	145	25	may	may	AUX
fsr-3866	145	26	compromise	compromise	VERB
fsr-3866	145	27	the	the	DET
fsr-3866	145	28	cfp	cfp	PROPN
fsr-3866	145	29	designee	designee	NOUN
fsr-3866	145	30	’s	’s	PART
fsr-3866	145	31	objectivity	objectivity	NOUN
fsr-3866	145	32	or	or	CCONJ
fsr-3866	145	33	independence	independence	NOUN
fsr-3866	145	34	.	.	PUNCT
fsr-3866	146	1	rule	rule	NOUN
fsr-3866	146	2	404	404	NUM
fsr-3866	146	3	should	should	AUX
fsr-3866	146	4	conflict(s	conflict(s	PROPN
fsr-3866	146	5	)	)	PUNCT
fsr-3866	146	6	of	of	ADP
fsr-3866	146	7	interest(s	interest(s	PROPN
fsr-3866	146	8	)	)	PUNCT
fsr-3866	146	9	develop	develop	VERB
fsr-3866	146	10	after	after	SCONJ
fsr-3866	146	11	a	a	DET
fsr-3866	146	12	professional	professional	ADJ
fsr-3866	146	13	relationship	relationship	NOUN
fsr-3866	146	14	has	have	AUX
fsr-3866	146	15	been	be	AUX
fsr-3866	146	16	commenced	commence	VERB
fsr-3866	146	17	,	,	PUNCT
fsr-3866	146	18	but	but	CCONJ
fsr-3866	146	19	before	before	SCONJ
fsr-3866	146	20	the	the	DET
fsr-3866	146	21	services	service	NOUN
fsr-3866	146	22	contemplated	contemplate	VERB
fsr-3866	146	23	by	by	ADP
fsr-3866	146	24	that	that	DET
fsr-3866	146	25	relationship	relationship	NOUN
fsr-3866	146	26	have	have	AUX
fsr-3866	146	27	been	be	AUX
fsr-3866	146	28	completed	complete	VERB
fsr-3866	146	29	,	,	PUNCT
fsr-3866	146	30	a	a	DET
fsr-3866	146	31	cfp	cfp	PROPN
fsr-3866	146	32	designee	designee	NOUN
fsr-3866	146	33	shall	shall	AUX
fsr-3866	146	34	promptly	promptly	ADV
fsr-3866	146	35	disclose	disclose	VERB
fsr-3866	146	36	the	the	DET
fsr-3866	146	37	conflict(s	conflict(s	PROPN
fsr-3866	146	38	)	)	PUNCT
fsr-3866	146	39	of	of	ADP
fsr-3866	146	40	interest(s	interest(s	PROPN
fsr-3866	146	41	)	)	PUNCT
fsr-3866	146	42	to	to	ADP
fsr-3866	146	43	the	the	DET
fsr-3866	146	44	client	client	NOUN
fsr-3866	146	45	or	or	CCONJ
fsr-3866	146	46	other	other	ADJ
fsr-3866	146	47	necessary	necessary	ADJ
fsr-3866	146	48	persons	person	NOUN
fsr-3866	146	49	.	.	PUNCT
fsr-3866	147	1	rule	rule	VERB
fsr-3866	147	2	405	405	NUM
fsr-3866	147	3	in	in	ADP
fsr-3866	147	4	addition	addition	NOUN
fsr-3866	147	5	to	to	ADP
fsr-3866	147	6	the	the	DET
fsr-3866	147	7	disclosure	disclosure	NOUN
fsr-3866	147	8	by	by	ADP
fsr-3866	147	9	financial	financial	ADJ
fsr-3866	147	10	planning	planning	NOUN
fsr-3866	147	11	practitioners	practitioner	NOUN
fsr-3866	147	12	regarding	regard	VERB
fsr-3866	147	13	sources	source	NOUN
fsr-3866	147	14	of	of	ADP
fsr-3866	147	15	compensation	compensation	NOUN
fsr-3866	147	16	required	require	VERB
fsr-3866	147	17	under	under	ADP
fsr-3866	147	18	rule	rule	NOUN
fsr-3866	147	19	402	402	NUM
fsr-3866	147	20	,	,	PUNCT
fsr-3866	147	21	such	such	ADJ
fsr-3866	147	22	disclosure	disclosure	NOUN
fsr-3866	147	23	shall	shall	AUX
fsr-3866	147	24	be	be	AUX
fsr-3866	147	25	made	make	VERB
fsr-3866	147	26	annually	annually	ADV
fsr-3866	147	27	thereafter	thereafter	ADV
fsr-3866	147	28	for	for	ADP
fsr-3866	147	29	ongoing	ongoing	ADJ
fsr-3866	147	30	clients	client	NOUN
fsr-3866	147	31	.	.	PUNCT
fsr-3866	148	1	the	the	DET
fsr-3866	148	2	annual	annual	ADJ
fsr-3866	148	3	disclosure	disclosure	NOUN
fsr-3866	148	4	requirement	requirement	NOUN
fsr-3866	148	5	may	may	AUX
fsr-3866	148	6	be	be	AUX
fsr-3866	148	7	satisfied	satisfy	VERB
fsr-3866	148	8	by	by	ADP
fsr-3866	148	9	offering	offer	VERB
fsr-3866	148	10	to	to	PART
fsr-3866	148	11	provide	provide	VERB
fsr-3866	148	12	clients	client	NOUN
fsr-3866	148	13	with	with	ADP
fsr-3866	148	14	the	the	DET
fsr-3866	148	15	current	current	ADJ
fsr-3866	148	16	copy	copy	NOUN
fsr-3866	148	17	of	of	ADP
fsr-3866	148	18	sec	sec	PROPN
fsr-3866	148	19	form	form	PROPN
fsr-3866	148	20	adv	adv	PROPN
fsr-3866	148	21	,	,	PUNCT
fsr-3866	148	22	part	part	NOUN
fsr-3866	148	23	ii	ii	NOUN
fsr-3866	148	24	or	or	CCONJ
fsr-3866	148	25	the	the	DET
fsr-3866	148	26	disclosure	disclosure	NOUN
fsr-3866	148	27	called	call	VERB
fsr-3866	148	28	for	for	ADP
fsr-3866	148	29	by	by	ADP
fsr-3866	148	30	rule	rule	NOUN
fsr-3866	148	31	402	402	NUM
fsr-3866	148	32	.	.	PUNCT
fsr-3866	149	1	rule	rule	VERB
fsr-3866	149	2	406	406	NUM
fsr-3866	149	3	a	a	DET
fsr-3866	149	4	cfp	cfp	PROPN
fsr-3866	149	5	designee	designee	NOUN
fsr-3866	149	6	’s	’s	PART
fsr-3866	149	7	compensation	compensation	NOUN
fsr-3866	149	8	shall	shall	AUX
fsr-3866	149	9	be	be	AUX
fsr-3866	149	10	fair	fair	ADJ
fsr-3866	149	11	and	and	CCONJ
fsr-3866	149	12	reasonable	reasonable	ADJ
fsr-3866	149	13	.	.	PUNCT
fsr-3866	150	1	rule	rule	VERB
fsr-3866	150	2	407	407	NUM
fsr-3866	150	3	prior	prior	ADV
fsr-3866	150	4	to	to	ADP
fsr-3866	150	5	establishing	establish	VERB
fsr-3866	150	6	a	a	DET
fsr-3866	150	7	client	client	NOUN
fsr-3866	150	8	relationship	relationship	NOUN
fsr-3866	150	9	,	,	PUNCT
fsr-3866	150	10	and	and	CCONJ
fsr-3866	150	11	consistent	consistent	ADJ
fsr-3866	150	12	with	with	ADP
fsr-3866	150	13	the	the	DET
fsr-3866	150	14	confidentiality	confidentiality	NOUN
fsr-3866	150	15	requirements	requirement	NOUN
fsr-3866	150	16	of	of	ADP
fsr-3866	150	17	rule	rule	NOUN
fsr-3866	150	18	501	501	NUM
fsr-3866	150	19	,	,	PUNCT
fsr-3866	150	20	a	a	DET
fsr-3866	150	21	cfp	cfp	PROPN
fsr-3866	150	22	designee	designee	NOUN
fsr-3866	150	23	may	may	AUX
fsr-3866	150	24	provide	provide	VERB
fsr-3866	150	25	references	reference	NOUN
fsr-3866	150	26	which	which	PRON
fsr-3866	150	27	may	may	AUX
fsr-3866	150	28	include	include	VERB
fsr-3866	150	29	recommendations	recommendation	NOUN
fsr-3866	150	30	from	from	ADP
fsr-3866	150	31	present	present	ADJ
fsr-3866	150	32	and/or	and/or	CCONJ
fsr-3866	150	33	former	former	ADJ
fsr-3866	150	34	clients	client	NOUN
fsr-3866	150	35	.	.	PUNCT
fsr-3866	151	1	rule	rule	VERB
fsr-3866	151	2	408	408	NUM
fsr-3866	151	3	when	when	SCONJ
fsr-3866	151	4	acting	act	VERB
fsr-3866	151	5	as	as	ADP
fsr-3866	151	6	an	an	DET
fsr-3866	151	7	agent	agent	NOUN
fsr-3866	151	8	for	for	ADP
fsr-3866	151	9	a	a	DET
fsr-3866	151	10	principal	principal	NOUN
fsr-3866	151	11	,	,	PUNCT
fsr-3866	151	12	a	a	DET
fsr-3866	151	13	cfp	cfp	PROPN
fsr-3866	151	14	designee	designee	NOUN
fsr-3866	151	15	shall	shall	AUX
fsr-3866	151	16	assure	assure	VERB
fsr-3866	151	17	that	that	SCONJ
fsr-3866	151	18	the	the	DET
fsr-3866	151	19	scope	scope	NOUN
fsr-3866	151	20	of	of	ADP
fsr-3866	151	21	his	his	PRON
fsr-3866	151	22	or	or	CCONJ
fsr-3866	151	23	her	her	PRON
fsr-3866	151	24	authority	authority	NOUN
fsr-3866	151	25	is	be	AUX
fsr-3866	151	26	clearly	clearly	ADV
fsr-3866	151	27	defined	define	VERB
fsr-3866	151	28	and	and	CCONJ
fsr-3866	151	29	properly	properly	ADV
fsr-3866	151	30	documented	document	VERB
fsr-3866	151	31	.	.	PUNCT
fsr-3866	152	1	rule	rule	VERB
fsr-3866	152	2	409	409	NUM
fsr-3866	152	3	whether	whether	SCONJ
fsr-3866	152	4	a	a	DET
fsr-3866	152	5	cfp	cfp	NOUN
fsr-3866	152	6	designee	designee	NOUN
fsr-3866	152	7	is	be	AUX
fsr-3866	152	8	employed	employ	VERB
fsr-3866	152	9	by	by	ADP
fsr-3866	152	10	a	a	DET
fsr-3866	152	11	financial	financial	ADJ
fsr-3866	152	12	planning	planning	NOUN
fsr-3866	152	13	firm	firm	NOUN
fsr-3866	152	14	,	,	PUNCT
fsr-3866	152	15	an	an	DET
fsr-3866	152	16	investment	investment	NOUN
fsr-3866	152	17	institution	institution	NOUN
fsr-3866	152	18	,	,	PUNCT
fsr-3866	152	19	or	or	CCONJ
fsr-3866	152	20	serves	serve	VERB
fsr-3866	152	21	as	as	ADP
fsr-3866	152	22	an	an	DET
fsr-3866	152	23	agent	agent	NOUN
fsr-3866	152	24	for	for	ADP
fsr-3866	152	25	such	such	DET
fsr-3866	152	26	an	an	DET
fsr-3866	152	27	organization	organization	NOUN
fsr-3866	152	28	,	,	PUNCT
fsr-3866	152	29	or	or	CCONJ
fsr-3866	152	30	is	be	AUX
fsr-3866	152	31	self	self	NOUN
fsr-3866	152	32	-	-	PUNCT
fsr-3866	152	33	employed	employ	VERB
fsr-3866	152	34	,	,	PUNCT
fsr-3866	152	35	all	all	DET
fsr-3866	152	36	cfp	cfp	NOUN
fsr-3866	152	37	designees	designee	NOUN
fsr-3866	152	38	shall	shall	AUX
fsr-3866	152	39	adhere	adhere	VERB
fsr-3866	152	40	to	to	ADP
fsr-3866	152	41	the	the	DET
fsr-3866	152	42	same	same	ADJ
fsr-3866	152	43	standards	standard	NOUN
fsr-3866	152	44	of	of	ADP
fsr-3866	152	45	disclosure	disclosure	NOUN
fsr-3866	152	46	and	and	CCONJ
fsr-3866	152	47	service	service	NOUN
fsr-3866	152	48	.	.	PUNCT
fsr-3866	153	1	246	246	NUM
fsr-3866	153	2	r.p	r.p	PROPN
fsr-3866	153	3	.	.	PUNCT
fsr-3866	154	1	goss	goss	PROPN
fsr-3866	154	2	/	/	SYM
fsr-3866	154	3	financial	financial	ADJ
fsr-3866	154	4	services	service	NOUN
fsr-3866	154	5	review	review	VERB
fsr-3866	154	6	7	7	NUM
fsr-3866	154	7	(	(	PUNCT
fsr-3866	154	8	1998	1998	NUM
fsr-3866	154	9	)	)	PUNCT
fsr-3866	155	1	237–256	237–256	NUM
fsr-3866	155	2	rule	rule	NOUN
fsr-3866	155	3	410	410	NUM
fsr-3866	155	4	a	a	DET
fsr-3866	155	5	cfp	cfp	NOUN
fsr-3866	155	6	designee	designee	NOUN
fsr-3866	155	7	who	who	PRON
fsr-3866	155	8	is	be	AUX
fsr-3866	155	9	an	an	DET
fsr-3866	155	10	employee	employee	NOUN
fsr-3866	155	11	shall	shall	AUX
fsr-3866	155	12	perform	perform	VERB
fsr-3866	155	13	professional	professional	ADJ
fsr-3866	155	14	services	service	NOUN
fsr-3866	155	15	with	with	ADP
fsr-3866	155	16	dedication	dedication	NOUN
fsr-3866	155	17	to	to	ADP
fsr-3866	155	18	the	the	DET
fsr-3866	155	19	lawful	lawful	ADJ
fsr-3866	155	20	objectives	objective	NOUN
fsr-3866	155	21	of	of	ADP
fsr-3866	155	22	the	the	DET
fsr-3866	155	23	employer	employer	NOUN
fsr-3866	155	24	and	and	CCONJ
fsr-3866	155	25	in	in	ADP
fsr-3866	155	26	accordance	accordance	NOUN
fsr-3866	155	27	with	with	ADP
fsr-3866	155	28	this	this	DET
fsr-3866	155	29	code	code	NOUN
fsr-3866	155	30	.	.	PUNCT
fsr-3866	156	1	rule	rule	NOUN
fsr-3866	156	2	411	411	NUM
fsr-3866	156	3	a	a	DET
fsr-3866	156	4	cfp	cfp	PROPN
fsr-3866	156	5	designee	designee	NOUN
fsr-3866	156	6	shall	shall	NOUN
fsr-3866	156	7	:	:	PUNCT
fsr-3866	156	8	(	(	PUNCT
fsr-3866	156	9	a	a	X
fsr-3866	156	10	)	)	PUNCT
fsr-3866	156	11	advise	advise	VERB
fsr-3866	156	12	the	the	DET
fsr-3866	156	13	cfp	cfp	PROPN
fsr-3866	156	14	designee	designee	NOUN
fsr-3866	156	15	’s	’s	NOUN
fsr-3866	156	16	employer	employer	NOUN
fsr-3866	156	17	of	of	ADP
fsr-3866	156	18	outside	outside	ADJ
fsr-3866	156	19	affiliations	affiliation	NOUN
fsr-3866	156	20	which	which	PRON
fsr-3866	156	21	reasonably	reasonably	ADV
fsr-3866	156	22	may	may	AUX
fsr-3866	156	23	compromise	compromise	VERB
fsr-3866	156	24	service	service	NOUN
fsr-3866	156	25	to	to	ADP
fsr-3866	156	26	an	an	DET
fsr-3866	156	27	employer	employer	NOUN
fsr-3866	156	28	;	;	PUNCT
fsr-3866	156	29	and	and	CCONJ
fsr-3866	156	30	(	(	PUNCT
fsr-3866	156	31	b	b	X
fsr-3866	156	32	)	)	PUNCT
fsr-3866	156	33	provide	provide	VERB
fsr-3866	156	34	timely	timely	ADJ
fsr-3866	156	35	notice	notice	NOUN
fsr-3866	156	36	to	to	ADP
fsr-3866	156	37	the	the	DET
fsr-3866	156	38	employer	employer	NOUN
fsr-3866	156	39	and	and	CCONJ
fsr-3866	156	40	clients	client	NOUN
fsr-3866	156	41	,	,	PUNCT
fsr-3866	156	42	unless	unless	SCONJ
fsr-3866	156	43	precluded	preclude	VERB
fsr-3866	156	44	by	by	ADP
fsr-3866	156	45	contractual	contractual	ADJ
fsr-3866	156	46	obligation	obligation	NOUN
fsr-3866	156	47	,	,	PUNCT
fsr-3866	156	48	in	in	ADP
fsr-3866	156	49	the	the	DET
fsr-3866	156	50	event	event	NOUN
fsr-3866	156	51	of	of	ADP
fsr-3866	156	52	change	change	NOUN
fsr-3866	156	53	of	of	ADP
fsr-3866	156	54	employment	employment	NOUN
fsr-3866	156	55	or	or	CCONJ
fsr-3866	156	56	cfp	cfp	PROPN
fsr-3866	156	57	board	board	PROPN
fsr-3866	156	58	licensing	licensing	NOUN
fsr-3866	156	59	status	status	NOUN
fsr-3866	156	60	.	.	PUNCT
fsr-3866	157	1	rule	rule	VERB
fsr-3866	157	2	412	412	NUM
fsr-3866	157	3	a	a	DET
fsr-3866	157	4	cfp	cfp	PROPN
fsr-3866	157	5	designee	designee	NOUN
fsr-3866	157	6	doing	do	VERB
fsr-3866	157	7	business	business	NOUN
fsr-3866	157	8	as	as	ADP
fsr-3866	157	9	a	a	DET
fsr-3866	157	10	partner	partner	NOUN
fsr-3866	157	11	or	or	CCONJ
fsr-3866	157	12	principal	principal	NOUN
fsr-3866	157	13	of	of	ADP
fsr-3866	157	14	a	a	DET
fsr-3866	157	15	financial	financial	ADJ
fsr-3866	157	16	services	service	NOUN
fsr-3866	157	17	firm	firm	NOUN
fsr-3866	157	18	owes	owe	VERB
fsr-3866	157	19	to	to	ADP
fsr-3866	157	20	the	the	DET
fsr-3866	157	21	cfp	cfp	PROPN
fsr-3866	157	22	designee	designee	NOUN
fsr-3866	157	23	’s	’s	PART
fsr-3866	157	24	partners	partner	NOUN
fsr-3866	157	25	or	or	CCONJ
fsr-3866	157	26	co	co	NOUN
fsr-3866	157	27	-	-	NOUN
fsr-3866	157	28	owners	owner	NOUN
fsr-3866	157	29	a	a	DET
fsr-3866	157	30	responsibility	responsibility	NOUN
fsr-3866	157	31	to	to	PART
fsr-3866	157	32	act	act	VERB
fsr-3866	157	33	in	in	ADP
fsr-3866	157	34	good	good	ADJ
fsr-3866	157	35	faith	faith	NOUN
fsr-3866	157	36	.	.	PUNCT
fsr-3866	158	1	this	this	PRON
fsr-3866	158	2	includes	include	VERB
fsr-3866	158	3	,	,	PUNCT
fsr-3866	158	4	but	but	CCONJ
fsr-3866	158	5	is	be	AUX
fsr-3866	158	6	not	not	PART
fsr-3866	158	7	limited	limit	VERB
fsr-3866	158	8	to	to	ADP
fsr-3866	158	9	,	,	PUNCT
fsr-3866	158	10	disclosure	disclosure	NOUN
fsr-3866	158	11	of	of	ADP
fsr-3866	158	12	relevant	relevant	ADJ
fsr-3866	158	13	and	and	CCONJ
fsr-3866	158	14	material	material	ADJ
fsr-3866	158	15	financial	financial	ADJ
fsr-3866	158	16	information	information	NOUN
fsr-3866	158	17	while	while	SCONJ
fsr-3866	158	18	in	in	ADP
fsr-3866	158	19	business	business	NOUN
fsr-3866	158	20	together	together	ADV
fsr-3866	158	21	.	.	PUNCT
fsr-3866	159	1	rule	rule	VERB
fsr-3866	159	2	413	413	NUM
fsr-3866	159	3	a	a	DET
fsr-3866	159	4	cfp	cfp	PROPN
fsr-3866	159	5	designee	designee	NOUN
fsr-3866	159	6	shall	shall	AUX
fsr-3866	159	7	join	join	VERB
fsr-3866	159	8	a	a	DET
fsr-3866	159	9	financial	financial	ADJ
fsr-3866	159	10	planning	planning	NOUN
fsr-3866	159	11	firm	firm	NOUN
fsr-3866	159	12	as	as	ADP
fsr-3866	159	13	a	a	DET
fsr-3866	159	14	partner	partner	NOUN
fsr-3866	159	15	or	or	CCONJ
fsr-3866	159	16	principal	principal	NOUN
fsr-3866	159	17	only	only	ADV
fsr-3866	159	18	on	on	ADP
fsr-3866	159	19	the	the	DET
fsr-3866	159	20	basis	basis	NOUN
fsr-3866	159	21	of	of	ADP
fsr-3866	159	22	mutual	mutual	ADJ
fsr-3866	159	23	disclosure	disclosure	NOUN
fsr-3866	159	24	of	of	ADP
fsr-3866	159	25	relevant	relevant	ADJ
fsr-3866	159	26	and	and	CCONJ
fsr-3866	159	27	material	material	ADJ
fsr-3866	159	28	information	information	NOUN
fsr-3866	159	29	regarding	regard	VERB
fsr-3866	159	30	credentials	credential	NOUN
fsr-3866	159	31	,	,	PUNCT
fsr-3866	159	32	competence	competence	NOUN
fsr-3866	159	33	,	,	PUNCT
fsr-3866	159	34	experience	experience	NOUN
fsr-3866	159	35	,	,	PUNCT
fsr-3866	159	36	licensing	licensing	NOUN
fsr-3866	159	37	and/or	and/or	CCONJ
fsr-3866	159	38	legal	legal	ADJ
fsr-3866	159	39	status	status	NOUN
fsr-3866	159	40	,	,	PUNCT
fsr-3866	159	41	and	and	CCONJ
fsr-3866	159	42	financial	financial	ADJ
fsr-3866	159	43	stability	stability	NOUN
fsr-3866	159	44	of	of	ADP
fsr-3866	159	45	the	the	DET
fsr-3866	159	46	parties	party	NOUN
fsr-3866	159	47	involved	involve	VERB
fsr-3866	159	48	.	.	PUNCT
fsr-3866	160	1	rule	rule	VERB
fsr-3866	160	2	414	414	NUM
fsr-3866	160	3	a	a	DET
fsr-3866	160	4	cfp	cfp	NOUN
fsr-3866	160	5	designee	designee	NOUN
fsr-3866	160	6	who	who	PRON
fsr-3866	160	7	is	be	AUX
fsr-3866	160	8	a	a	DET
fsr-3866	160	9	partner	partner	NOUN
fsr-3866	160	10	or	or	CCONJ
fsr-3866	160	11	co	co	NOUN
fsr-3866	160	12	-	-	NOUN
fsr-3866	160	13	owner	owner	NOUN
fsr-3866	160	14	of	of	ADP
fsr-3866	160	15	a	a	DET
fsr-3866	160	16	financial	financial	ADJ
fsr-3866	160	17	services	service	NOUN
fsr-3866	160	18	firm	firm	NOUN
fsr-3866	160	19	who	who	PRON
fsr-3866	160	20	elects	elect	VERB
fsr-3866	160	21	to	to	PART
fsr-3866	160	22	withdraw	withdraw	VERB
fsr-3866	160	23	from	from	ADP
fsr-3866	160	24	the	the	DET
fsr-3866	160	25	firm	firm	NOUN
fsr-3866	160	26	shall	shall	AUX
fsr-3866	160	27	do	do	VERB
fsr-3866	160	28	so	so	ADV
fsr-3866	160	29	in	in	ADP
fsr-3866	160	30	compliance	compliance	NOUN
fsr-3866	160	31	with	with	ADP
fsr-3866	160	32	any	any	DET
fsr-3866	160	33	applicable	applicable	ADJ
fsr-3866	160	34	agreement	agreement	NOUN
fsr-3866	160	35	,	,	PUNCT
fsr-3866	160	36	and	and	CCONJ
fsr-3866	160	37	shall	shall	AUX
fsr-3866	160	38	deal	deal	VERB
fsr-3866	160	39	with	with	ADP
fsr-3866	160	40	his	his	PRON
fsr-3866	160	41	or	or	CCONJ
fsr-3866	160	42	her	her	PRON
fsr-3866	160	43	business	business	NOUN
fsr-3866	160	44	interest	interest	NOUN
fsr-3866	160	45	in	in	ADP
fsr-3866	160	46	a	a	DET
fsr-3866	160	47	fair	fair	ADJ
fsr-3866	160	48	and	and	CCONJ
fsr-3866	160	49	equitable	equitable	ADJ
fsr-3866	160	50	manner	manner	NOUN
fsr-3866	160	51	.	.	PUNCT
fsr-3866	161	1	rule	rule	VERB
fsr-3866	161	2	415	415	NUM
fsr-3866	161	3	a	a	DET
fsr-3866	161	4	cfp	cfp	NOUN
fsr-3866	161	5	designee	designee	NOUN
fsr-3866	161	6	shall	shall	AUX
fsr-3866	161	7	inform	inform	VERB
fsr-3866	161	8	his	his	PRON
fsr-3866	161	9	or	or	CCONJ
fsr-3866	161	10	her	her	PRON
fsr-3866	161	11	employer	employer	NOUN
fsr-3866	161	12	,	,	PUNCT
fsr-3866	161	13	partners	partner	NOUN
fsr-3866	161	14	or	or	CCONJ
fsr-3866	161	15	co	co	NOUN
fsr-3866	161	16	-	-	NOUN
fsr-3866	161	17	owners	owner	NOUN
fsr-3866	161	18	of	of	ADP
fsr-3866	161	19	compensation	compensation	NOUN
fsr-3866	161	20	or	or	CCONJ
fsr-3866	161	21	other	other	ADJ
fsr-3866	161	22	benefit	benefit	NOUN
fsr-3866	161	23	arrangements	arrangement	NOUN
fsr-3866	161	24	in	in	ADP
fsr-3866	161	25	connection	connection	NOUN
fsr-3866	161	26	with	with	ADP
fsr-3866	161	27	his	his	PRON
fsr-3866	161	28	or	or	CCONJ
fsr-3866	161	29	her	her	PRON
fsr-3866	161	30	services	service	NOUN
fsr-3866	161	31	to	to	ADP
fsr-3866	161	32	clients	client	NOUN
fsr-3866	161	33	which	which	PRON
fsr-3866	161	34	are	be	AUX
fsr-3866	161	35	in	in	ADP
fsr-3866	161	36	addition	addition	NOUN
fsr-3866	161	37	to	to	ADP
fsr-3866	161	38	compensation	compensation	NOUN
fsr-3866	161	39	from	from	ADP
fsr-3866	161	40	the	the	DET
fsr-3866	161	41	employer	employer	NOUN
fsr-3866	161	42	,	,	PUNCT
fsr-3866	161	43	partners	partner	NOUN
fsr-3866	161	44	or	or	CCONJ
fsr-3866	161	45	co	co	NOUN
fsr-3866	161	46	-	-	NOUN
fsr-3866	161	47	owners	owner	NOUN
fsr-3866	161	48	for	for	ADP
fsr-3866	161	49	such	such	ADJ
fsr-3866	161	50	services	service	NOUN
fsr-3866	161	51	.	.	PUNCT
fsr-3866	162	1	rule	rule	VERB
fsr-3866	162	2	416	416	NUM
fsr-3866	162	3	if	if	SCONJ
fsr-3866	162	4	a	a	DET
fsr-3866	162	5	cfp	cfp	PROPN
fsr-3866	162	6	designee	designee	NOUN
fsr-3866	162	7	enters	enter	VERB
fsr-3866	162	8	into	into	ADP
fsr-3866	162	9	a	a	DET
fsr-3866	162	10	business	business	NOUN
fsr-3866	162	11	transaction	transaction	NOUN
fsr-3866	162	12	with	with	ADP
fsr-3866	162	13	a	a	DET
fsr-3866	162	14	client	client	NOUN
fsr-3866	162	15	,	,	PUNCT
fsr-3866	162	16	the	the	DET
fsr-3866	162	17	transaction	transaction	NOUN
fsr-3866	162	18	shall	shall	AUX
fsr-3866	162	19	be	be	AUX
fsr-3866	162	20	on	on	ADP
fsr-3866	162	21	terms	term	NOUN
fsr-3866	162	22	which	which	PRON
fsr-3866	162	23	are	be	AUX
fsr-3866	162	24	fair	fair	ADJ
fsr-3866	162	25	and	and	CCONJ
fsr-3866	162	26	reasonable	reasonable	ADJ
fsr-3866	162	27	to	to	ADP
fsr-3866	162	28	the	the	DET
fsr-3866	162	29	client	client	NOUN
fsr-3866	162	30	and	and	CCONJ
fsr-3866	162	31	the	the	DET
fsr-3866	162	32	cfp	cfp	PROPN
fsr-3866	162	33	designee	designee	NOUN
fsr-3866	162	34	shall	shall	AUX
fsr-3866	162	35	disclose	disclose	VERB
fsr-3866	162	36	the	the	DET
fsr-3866	162	37	risks	risk	NOUN
fsr-3866	162	38	of	of	ADP
fsr-3866	162	39	the	the	DET
fsr-3866	162	40	transaction	transaction	NOUN
fsr-3866	162	41	,	,	PUNCT
fsr-3866	162	42	conflict(s	conflict(s	PROPN
fsr-3866	162	43	)	)	PUNCT
fsr-3866	162	44	of	of	ADP
fsr-3866	162	45	interest(s	interest(s	PROPN
fsr-3866	162	46	)	)	PUNCT
fsr-3866	162	47	of	of	ADP
fsr-3866	162	48	the	the	DET
fsr-3866	162	49	cfp	cfp	PROPN
fsr-3866	162	50	designee	designee	NOUN
fsr-3866	162	51	,	,	PUNCT
fsr-3866	162	52	and	and	CCONJ
fsr-3866	162	53	other	other	ADJ
fsr-3866	162	54	relevant	relevant	ADJ
fsr-3866	162	55	information	information	NOUN
fsr-3866	162	56	,	,	PUNCT
fsr-3866	162	57	if	if	SCONJ
fsr-3866	162	58	any	any	PRON
fsr-3866	162	59	,	,	PUNCT
fsr-3866	162	60	necessary	necessary	ADJ
fsr-3866	162	61	to	to	PART
fsr-3866	162	62	make	make	VERB
fsr-3866	162	63	the	the	DET
fsr-3866	162	64	transaction	transaction	NOUN
fsr-3866	162	65	fair	fair	ADJ
fsr-3866	162	66	to	to	ADP
fsr-3866	162	67	the	the	DET
fsr-3866	162	68	client	client	NOUN
fsr-3866	162	69	.	.	PUNCT
fsr-3866	163	1	247r.p	247r.p	NOUN
fsr-3866	163	2	.	.	PUNCT
fsr-3866	164	1	goss	goss	PROPN
fsr-3866	164	2	/	/	SYM
fsr-3866	164	3	financial	financial	ADJ
fsr-3866	164	4	services	service	NOUN
fsr-3866	164	5	review	review	VERB
fsr-3866	164	6	7	7	NUM
fsr-3866	164	7	(	(	PUNCT
fsr-3866	164	8	1998	1998	NUM
fsr-3866	164	9	)	)	PUNCT
fsr-3866	165	1	237–256	237–256	NUM
fsr-3866	165	2	rules	rule	NOUN
fsr-3866	165	3	that	that	PRON
fsr-3866	165	4	relate	relate	VERB
fsr-3866	165	5	to	to	ADP
fsr-3866	165	6	the	the	DET
fsr-3866	165	7	principle	principle	NOUN
fsr-3866	165	8	of	of	ADP
fsr-3866	165	9	confidentiality	confidentiality	NOUN
fsr-3866	165	10	rule	rule	VERB
fsr-3866	165	11	501	501	NUM
fsr-3866	165	12	a	a	DET
fsr-3866	165	13	cfp	cfp	NOUN
fsr-3866	165	14	designee	designee	NOUN
fsr-3866	165	15	shall	shall	AUX
fsr-3866	165	16	not	not	PART
fsr-3866	165	17	reveal	reveal	VERB
fsr-3866	165	18	-	-	PUNCT
fsr-3866	165	19	or	or	CCONJ
fsr-3866	165	20	use	use	NOUN
fsr-3866	165	21	for	for	ADP
fsr-3866	165	22	his	his	PRON
fsr-3866	165	23	or	or	CCONJ
fsr-3866	165	24	her	her	PRON
fsr-3866	165	25	own	own	ADJ
fsr-3866	165	26	benefit	benefit	NOUN
fsr-3866	165	27	-	-	PUNCT
fsr-3866	165	28	without	without	ADP
fsr-3866	165	29	the	the	DET
fsr-3866	165	30	client	client	NOUN
fsr-3866	165	31	’s	’s	PART
fsr-3866	165	32	consent	consent	NOUN
fsr-3866	165	33	,	,	PUNCT
fsr-3866	165	34	any	any	DET
fsr-3866	165	35	personally	personally	ADV
fsr-3866	165	36	identifiable	identifiable	ADJ
fsr-3866	165	37	information	information	NOUN
fsr-3866	165	38	relating	relate	VERB
fsr-3866	165	39	to	to	ADP
fsr-3866	165	40	the	the	DET
fsr-3866	165	41	client	client	NOUN
fsr-3866	165	42	relationship	relationship	NOUN
fsr-3866	165	43	or	or	CCONJ
fsr-3866	165	44	the	the	DET
fsr-3866	165	45	affairs	affair	NOUN
fsr-3866	165	46	of	of	ADP
fsr-3866	165	47	the	the	DET
fsr-3866	165	48	client	client	NOUN
fsr-3866	165	49	,	,	PUNCT
fsr-3866	165	50	except	except	SCONJ
fsr-3866	165	51	and	and	CCONJ
fsr-3866	165	52	to	to	ADP
fsr-3866	165	53	the	the	DET
fsr-3866	165	54	extent	extent	NOUN
fsr-3866	165	55	disclosure	disclosure	NOUN
fsr-3866	165	56	or	or	CCONJ
fsr-3866	165	57	use	use	NOUN
fsr-3866	165	58	is	be	AUX
fsr-3866	165	59	reasonably	reasonably	ADV
fsr-3866	165	60	necessary	necessary	ADJ
fsr-3866	165	61	:	:	PUNCT
fsr-3866	165	62	(	(	PUNCT
fsr-3866	165	63	a	a	X
fsr-3866	165	64	)	)	PUNCT
fsr-3866	165	65	to	to	PART
fsr-3866	165	66	establish	establish	VERB
fsr-3866	165	67	an	an	DET
fsr-3866	165	68	advisory	advisory	ADJ
fsr-3866	165	69	or	or	CCONJ
fsr-3866	165	70	brokerage	brokerage	NOUN
fsr-3866	165	71	account	account	NOUN
fsr-3866	165	72	,	,	PUNCT
fsr-3866	165	73	to	to	PART
fsr-3866	165	74	effect	effect	VERB
fsr-3866	165	75	a	a	DET
fsr-3866	165	76	transaction	transaction	NOUN
fsr-3866	165	77	for	for	ADP
fsr-3866	165	78	the	the	DET
fsr-3866	165	79	client	client	NOUN
fsr-3866	165	80	,	,	PUNCT
fsr-3866	165	81	or	or	CCONJ
fsr-3866	165	82	as	as	SCONJ
fsr-3866	165	83	otherwise	otherwise	ADV
fsr-3866	165	84	impliedly	impliedly	ADV
fsr-3866	165	85	authorized	authorize	VERB
fsr-3866	165	86	in	in	ADP
fsr-3866	165	87	order	order	NOUN
fsr-3866	165	88	to	to	PART
fsr-3866	165	89	carry	carry	VERB
fsr-3866	165	90	out	out	ADP
fsr-3866	165	91	the	the	DET
fsr-3866	165	92	client	client	NOUN
fsr-3866	165	93	engagement	engagement	NOUN
fsr-3866	165	94	;	;	PUNCT
fsr-3866	165	95	or	or	CCONJ
fsr-3866	165	96	(	(	PUNCT
fsr-3866	165	97	b	b	NOUN
fsr-3866	165	98	)	)	PUNCT
fsr-3866	165	99	to	to	PART
fsr-3866	165	100	comply	comply	VERB
fsr-3866	165	101	with	with	ADP
fsr-3866	165	102	legal	legal	ADJ
fsr-3866	165	103	requirements	requirement	NOUN
fsr-3866	165	104	or	or	CCONJ
fsr-3866	165	105	legal	legal	ADJ
fsr-3866	165	106	process	process	NOUN
fsr-3866	165	107	;	;	PUNCT
fsr-3866	165	108	or	or	CCONJ
fsr-3866	165	109	(	(	PUNCT
fsr-3866	165	110	c	c	X
fsr-3866	165	111	)	)	PUNCT
fsr-3866	165	112	to	to	PART
fsr-3866	165	113	defend	defend	VERB
fsr-3866	165	114	the	the	DET
fsr-3866	165	115	cfp	cfp	PROPN
fsr-3866	165	116	designee	designee	NOUN
fsr-3866	165	117	against	against	ADP
fsr-3866	165	118	charges	charge	NOUN
fsr-3866	165	119	of	of	ADP
fsr-3866	165	120	wrongdoing	wrongdoing	NOUN
fsr-3866	165	121	;	;	PUNCT
fsr-3866	165	122	or	or	CCONJ
fsr-3866	165	123	(	(	PUNCT
fsr-3866	165	124	d	d	X
fsr-3866	165	125	)	)	PUNCT
fsr-3866	165	126	in	in	ADP
fsr-3866	165	127	connection	connection	NOUN
fsr-3866	165	128	with	with	ADP
fsr-3866	165	129	a	a	DET
fsr-3866	165	130	civil	civil	ADJ
fsr-3866	165	131	dispute	dispute	NOUN
fsr-3866	165	132	between	between	ADP
fsr-3866	165	133	the	the	DET
fsr-3866	165	134	cfp	cfp	PROPN
fsr-3866	165	135	designee	designee	NOUN
fsr-3866	165	136	and	and	CCONJ
fsr-3866	165	137	the	the	DET
fsr-3866	165	138	client	client	NOUN
fsr-3866	165	139	.	.	PUNCT
fsr-3866	166	1	for	for	ADP
fsr-3866	166	2	purposes	purpose	NOUN
fsr-3866	166	3	of	of	ADP
fsr-3866	166	4	this	this	DET
fsr-3866	166	5	rule	rule	NOUN
fsr-3866	166	6	,	,	PUNCT
fsr-3866	166	7	the	the	DET
fsr-3866	166	8	proscribed	proscribe	VERB
fsr-3866	166	9	use	use	NOUN
fsr-3866	166	10	of	of	ADP
fsr-3866	166	11	client	client	NOUN
fsr-3866	166	12	information	information	NOUN
fsr-3866	166	13	is	be	AUX
fsr-3866	166	14	improper	improper	ADJ
fsr-3866	166	15	whether	whether	SCONJ
fsr-3866	166	16	or	or	CCONJ
fsr-3866	166	17	not	not	PART
fsr-3866	166	18	it	it	PRON
fsr-3866	166	19	actually	actually	ADV
fsr-3866	166	20	causes	cause	VERB
fsr-3866	166	21	harm	harm	NOUN
fsr-3866	166	22	to	to	ADP
fsr-3866	166	23	the	the	DET
fsr-3866	166	24	client	client	NOUN
fsr-3866	166	25	.	.	PUNCT
fsr-3866	167	1	rule	rule	VERB
fsr-3866	167	2	502	502	NUM
fsr-3866	167	3	a	a	DET
fsr-3866	167	4	cfp	cfp	PROPN
fsr-3866	167	5	designee	designee	NOUN
fsr-3866	167	6	shall	shall	AUX
fsr-3866	167	7	maintain	maintain	VERB
fsr-3866	167	8	the	the	DET
fsr-3866	167	9	same	same	ADJ
fsr-3866	167	10	standards	standard	NOUN
fsr-3866	167	11	of	of	ADP
fsr-3866	167	12	confidentiality	confidentiality	NOUN
fsr-3866	167	13	to	to	ADP
fsr-3866	167	14	employers	employer	NOUN
fsr-3866	167	15	as	as	ADP
fsr-3866	167	16	to	to	ADP
fsr-3866	167	17	clients	client	NOUN
fsr-3866	167	18	.	.	PUNCT
fsr-3866	168	1	rule	rule	VERB
fsr-3866	168	2	503	503	NUM
fsr-3866	168	3	a	a	DET
fsr-3866	168	4	cfp	cfp	PROPN
fsr-3866	168	5	designee	designee	NOUN
fsr-3866	168	6	doing	do	VERB
fsr-3866	168	7	business	business	NOUN
fsr-3866	168	8	as	as	ADP
fsr-3866	168	9	a	a	DET
fsr-3866	168	10	partner	partner	NOUN
fsr-3866	168	11	or	or	CCONJ
fsr-3866	168	12	principal	principal	NOUN
fsr-3866	168	13	of	of	ADP
fsr-3866	168	14	a	a	DET
fsr-3866	168	15	financial	financial	ADJ
fsr-3866	168	16	services	service	NOUN
fsr-3866	168	17	firm	firm	NOUN
fsr-3866	168	18	owes	owe	VERB
fsr-3866	168	19	to	to	ADP
fsr-3866	168	20	the	the	DET
fsr-3866	168	21	cfp	cfp	PROPN
fsr-3866	168	22	designee	designee	NOUN
fsr-3866	168	23	’s	’s	PART
fsr-3866	168	24	partners	partner	NOUN
fsr-3866	168	25	or	or	CCONJ
fsr-3866	168	26	co	co	NOUN
fsr-3866	168	27	-	-	NOUN
fsr-3866	168	28	owners	owner	NOUN
fsr-3866	168	29	a	a	DET
fsr-3866	168	30	responsibility	responsibility	NOUN
fsr-3866	168	31	to	to	PART
fsr-3866	168	32	act	act	VERB
fsr-3866	168	33	in	in	ADP
fsr-3866	168	34	good	good	ADJ
fsr-3866	168	35	faith	faith	NOUN
fsr-3866	168	36	.	.	PUNCT
fsr-3866	169	1	this	this	PRON
fsr-3866	169	2	includes	include	VERB
fsr-3866	169	3	,	,	PUNCT
fsr-3866	169	4	but	but	CCONJ
fsr-3866	169	5	is	be	AUX
fsr-3866	169	6	not	not	PART
fsr-3866	169	7	limited	limit	VERB
fsr-3866	169	8	to	to	ADP
fsr-3866	169	9	,	,	PUNCT
fsr-3866	169	10	adherence	adherence	NOUN
fsr-3866	169	11	to	to	ADP
fsr-3866	169	12	reasonable	reasonable	ADJ
fsr-3866	169	13	expectations	expectation	NOUN
fsr-3866	169	14	of	of	ADP
fsr-3866	169	15	confidentiality	confidentiality	NOUN
fsr-3866	169	16	both	both	DET
fsr-3866	169	17	while	while	SCONJ
fsr-3866	169	18	in	in	ADP
fsr-3866	169	19	business	business	NOUN
fsr-3866	169	20	together	together	ADV
fsr-3866	169	21	and	and	CCONJ
fsr-3866	169	22	thereafter	thereafter	ADV
fsr-3866	169	23	.	.	PUNCT
fsr-3866	170	1	rules	rule	NOUN
fsr-3866	170	2	that	that	PRON
fsr-3866	170	3	relate	relate	VERB
fsr-3866	170	4	to	to	ADP
fsr-3866	170	5	the	the	DET
fsr-3866	170	6	principle	principle	NOUN
fsr-3866	170	7	of	of	ADP
fsr-3866	170	8	professionalism	professionalism	NOUN
fsr-3866	170	9	rule	rule	VERB
fsr-3866	170	10	601	601	NUM
fsr-3866	170	11	a	a	DET
fsr-3866	170	12	cfp	cfp	PROPN
fsr-3866	170	13	designee	designee	NOUN
fsr-3866	170	14	shall	shall	AUX
fsr-3866	170	15	use	use	VERB
fsr-3866	170	16	the	the	DET
fsr-3866	170	17	marks	mark	NOUN
fsr-3866	170	18	in	in	ADP
fsr-3866	170	19	compliance	compliance	NOUN
fsr-3866	170	20	with	with	ADP
fsr-3866	170	21	the	the	DET
fsr-3866	170	22	rules	rule	NOUN
fsr-3866	170	23	and	and	CCONJ
fsr-3866	170	24	regulations	regulation	NOUN
fsr-3866	170	25	of	of	ADP
fsr-3866	170	26	the	the	DET
fsr-3866	170	27	cfp	cfp	PROPN
fsr-3866	170	28	board	board	NOUN
fsr-3866	170	29	,	,	PUNCT
fsr-3866	170	30	as	as	SCONJ
fsr-3866	170	31	established	establish	VERB
fsr-3866	170	32	and	and	CCONJ
fsr-3866	170	33	amended	amend	VERB
fsr-3866	170	34	from	from	ADP
fsr-3866	170	35	time	time	NOUN
fsr-3866	170	36	to	to	ADP
fsr-3866	170	37	time	time	NOUN
fsr-3866	170	38	.	.	PUNCT
fsr-3866	171	1	rule	rule	VERB
fsr-3866	171	2	602	602	NUM
fsr-3866	171	3	a	a	DET
fsr-3866	171	4	cfp	cfp	PROPN
fsr-3866	171	5	designee	designee	NOUN
fsr-3866	171	6	shall	shall	AUX
fsr-3866	171	7	show	show	VERB
fsr-3866	171	8	respect	respect	NOUN
fsr-3866	171	9	for	for	ADP
fsr-3866	171	10	other	other	ADJ
fsr-3866	171	11	financial	financial	ADJ
fsr-3866	171	12	planning	planning	NOUN
fsr-3866	171	13	professionals	professional	NOUN
fsr-3866	171	14	,	,	PUNCT
fsr-3866	171	15	and	and	CCONJ
fsr-3866	171	16	related	relate	VERB
fsr-3866	171	17	occupational	occupational	ADJ
fsr-3866	171	18	groups	group	NOUN
fsr-3866	171	19	,	,	PUNCT
fsr-3866	171	20	by	by	ADP
fsr-3866	171	21	engaging	engage	VERB
fsr-3866	171	22	in	in	ADP
fsr-3866	171	23	fair	fair	ADJ
fsr-3866	171	24	and	and	CCONJ
fsr-3866	171	25	honorable	honorable	ADJ
fsr-3866	171	26	competitive	competitive	ADJ
fsr-3866	171	27	practices	practice	NOUN
fsr-3866	171	28	.	.	PUNCT
fsr-3866	172	1	collegiality	collegiality	NOUN
fsr-3866	172	2	among	among	ADP
fsr-3866	172	3	cfp	cfp	PROPN
fsr-3866	172	4	designees	designee	NOUN
fsr-3866	172	5	shall	shall	AUX
fsr-3866	172	6	not	not	PART
fsr-3866	172	7	,	,	PUNCT
fsr-3866	172	8	however	however	ADV
fsr-3866	172	9	,	,	PUNCT
fsr-3866	172	10	impede	impede	VERB
fsr-3866	172	11	enforcement	enforcement	NOUN
fsr-3866	172	12	of	of	ADP
fsr-3866	172	13	this	this	DET
fsr-3866	172	14	code	code	NOUN
fsr-3866	172	15	.	.	PUNCT
fsr-3866	173	1	rule	rule	VERB
fsr-3866	173	2	603	603	NUM
fsr-3866	173	3	a	a	DET
fsr-3866	173	4	cfp	cfp	NOUN
fsr-3866	173	5	designee	designee	NOUN
fsr-3866	173	6	who	who	PRON
fsr-3866	173	7	has	have	VERB
fsr-3866	173	8	knowledge	knowledge	NOUN
fsr-3866	173	9	,	,	PUNCT
fsr-3866	173	10	which	which	PRON
fsr-3866	173	11	is	be	AUX
fsr-3866	173	12	not	not	PART
fsr-3866	173	13	required	require	VERB
fsr-3866	173	14	to	to	PART
fsr-3866	173	15	be	be	AUX
fsr-3866	173	16	kept	keep	VERB
fsr-3866	173	17	confidential	confidential	ADJ
fsr-3866	173	18	under	under	ADP
fsr-3866	173	19	this	this	DET
fsr-3866	173	20	code	code	NOUN
fsr-3866	173	21	,	,	PUNCT
fsr-3866	173	22	that	that	SCONJ
fsr-3866	173	23	another	another	DET
fsr-3866	173	24	cfp	cfp	PROPN
fsr-3866	173	25	designee	designee	NOUN
fsr-3866	173	26	has	have	AUX
fsr-3866	173	27	committed	commit	VERB
fsr-3866	173	28	a	a	DET
fsr-3866	173	29	violation	violation	NOUN
fsr-3866	173	30	of	of	ADP
fsr-3866	173	31	this	this	DET
fsr-3866	173	32	code	code	NOUN
fsr-3866	173	33	which	which	PRON
fsr-3866	173	34	raises	raise	VERB
fsr-3866	173	35	248	248	NUM
fsr-3866	173	36	r.p	r.p	NOUN
fsr-3866	173	37	.	.	PUNCT
fsr-3866	174	1	goss	goss	PROPN
fsr-3866	174	2	/	/	SYM
fsr-3866	174	3	financial	financial	ADJ
fsr-3866	174	4	services	service	NOUN
fsr-3866	174	5	review	review	VERB
fsr-3866	174	6	7	7	NUM
fsr-3866	174	7	(	(	PUNCT
fsr-3866	174	8	1998	1998	NUM
fsr-3866	174	9	)	)	PUNCT
fsr-3866	175	1	237–256	237–256	NUM
fsr-3866	175	2	substantial	substantial	ADJ
fsr-3866	175	3	questions	question	NOUN
fsr-3866	175	4	as	as	ADP
fsr-3866	175	5	to	to	ADP
fsr-3866	175	6	the	the	DET
fsr-3866	175	7	designee	designee	NOUN
fsr-3866	175	8	’s	’s	PART
fsr-3866	175	9	honesty	honesty	NOUN
fsr-3866	175	10	,	,	PUNCT
fsr-3866	175	11	trustworthiness	trustworthiness	NOUN
fsr-3866	175	12	or	or	CCONJ
fsr-3866	175	13	fitness	fitness	NOUN
fsr-3866	175	14	as	as	ADP
fsr-3866	175	15	a	a	DET
fsr-3866	175	16	cfp	cfp	PROPN
fsr-3866	175	17	designee	designee	NOUN
fsr-3866	175	18	in	in	ADP
fsr-3866	175	19	other	other	ADJ
fsr-3866	175	20	respects	respect	NOUN
fsr-3866	175	21	,	,	PUNCT
fsr-3866	175	22	shall	shall	AUX
fsr-3866	175	23	promptly	promptly	ADV
fsr-3866	175	24	inform	inform	VERB
fsr-3866	175	25	the	the	DET
fsr-3866	175	26	cfp	cfp	PROPN
fsr-3866	175	27	board	board	NOUN
fsr-3866	175	28	.	.	PUNCT
fsr-3866	176	1	this	this	DET
fsr-3866	176	2	rule	rule	NOUN
fsr-3866	176	3	does	do	AUX
fsr-3866	176	4	not	not	PART
fsr-3866	176	5	require	require	VERB
fsr-3866	176	6	disclosure	disclosure	NOUN
fsr-3866	176	7	of	of	ADP
fsr-3866	176	8	information	information	NOUN
fsr-3866	176	9	or	or	CCONJ
fsr-3866	176	10	reporting	reporting	NOUN
fsr-3866	176	11	based	base	VERB
fsr-3866	176	12	on	on	ADP
fsr-3866	176	13	knowledge	knowledge	NOUN
fsr-3866	176	14	gained	gain	VERB
fsr-3866	176	15	as	as	ADP
fsr-3866	176	16	a	a	DET
fsr-3866	176	17	consultant	consultant	NOUN
fsr-3866	176	18	or	or	CCONJ
fsr-3866	176	19	expert	expert	ADJ
fsr-3866	176	20	witness	witness	NOUN
fsr-3866	176	21	in	in	ADP
fsr-3866	176	22	anticipation	anticipation	NOUN
fsr-3866	176	23	of	of	ADP
fsr-3866	176	24	or	or	CCONJ
fsr-3866	176	25	related	relate	VERB
fsr-3866	176	26	to	to	ADP
fsr-3866	176	27	litigation	litigation	NOUN
fsr-3866	176	28	or	or	CCONJ
fsr-3866	176	29	other	other	ADJ
fsr-3866	176	30	dispute	dispute	NOUN
fsr-3866	176	31	resolution	resolution	NOUN
fsr-3866	176	32	mechanisms	mechanism	NOUN
fsr-3866	176	33	.	.	PUNCT
fsr-3866	177	1	for	for	ADP
fsr-3866	177	2	purposes	purpose	NOUN
fsr-3866	177	3	of	of	ADP
fsr-3866	177	4	this	this	DET
fsr-3866	177	5	rule	rule	NOUN
fsr-3866	177	6	,	,	PUNCT
fsr-3866	177	7	knowledge	knowledge	NOUN
fsr-3866	177	8	means	mean	VERB
fsr-3866	177	9	no	no	DET
fsr-3866	177	10	substantial	substantial	ADJ
fsr-3866	177	11	doubt	doubt	NOUN
fsr-3866	177	12	.	.	PUNCT
fsr-3866	178	1	rule	rule	VERB
fsr-3866	178	2	604	604	NUM
fsr-3866	178	3	a	a	DET
fsr-3866	178	4	cfp	cfp	NOUN
fsr-3866	178	5	designee	designee	NOUN
fsr-3866	178	6	who	who	PRON
fsr-3866	178	7	has	have	VERB
fsr-3866	178	8	knowledge	knowledge	NOUN
fsr-3866	178	9	,	,	PUNCT
fsr-3866	178	10	which	which	PRON
fsr-3866	178	11	is	be	AUX
fsr-3866	178	12	not	not	PART
fsr-3866	178	13	required	require	VERB
fsr-3866	178	14	under	under	ADP
fsr-3866	178	15	this	this	DET
fsr-3866	178	16	code	code	NOUN
fsr-3866	178	17	to	to	PART
fsr-3866	178	18	be	be	AUX
fsr-3866	178	19	kept	keep	VERB
fsr-3866	178	20	confidential	confidential	ADJ
fsr-3866	178	21	,	,	PUNCT
fsr-3866	178	22	and	and	CCONJ
fsr-3866	178	23	which	which	PRON
fsr-3866	178	24	raises	raise	VERB
fsr-3866	178	25	a	a	DET
fsr-3866	178	26	substantial	substantial	ADJ
fsr-3866	178	27	question	question	NOUN
fsr-3866	178	28	of	of	ADP
fsr-3866	178	29	unprofessional	unprofessional	ADJ
fsr-3866	178	30	,	,	PUNCT
fsr-3866	178	31	fraudulent	fraudulent	ADJ
fsr-3866	178	32	or	or	CCONJ
fsr-3866	178	33	illegal	illegal	ADJ
fsr-3866	178	34	conduct	conduct	NOUN
fsr-3866	178	35	by	by	ADP
fsr-3866	178	36	a	a	DET
fsr-3866	178	37	cfp	cfp	PROPN
fsr-3866	178	38	designee	designee	NOUN
fsr-3866	178	39	or	or	CCONJ
fsr-3866	178	40	other	other	ADJ
fsr-3866	178	41	financial	financial	ADJ
fsr-3866	178	42	professional	professional	NOUN
fsr-3866	178	43	,	,	PUNCT
fsr-3866	178	44	shall	shall	AUX
fsr-3866	178	45	promptly	promptly	ADV
fsr-3866	178	46	inform	inform	VERB
fsr-3866	178	47	the	the	DET
fsr-3866	178	48	appropriate	appropriate	ADJ
fsr-3866	178	49	regulatory	regulatory	ADJ
fsr-3866	178	50	and/or	and/or	CCONJ
fsr-3866	178	51	professional	professional	ADJ
fsr-3866	178	52	disciplinary	disciplinary	ADJ
fsr-3866	178	53	body	body	NOUN
fsr-3866	178	54	.	.	PUNCT
fsr-3866	179	1	this	this	DET
fsr-3866	179	2	rule	rule	NOUN
fsr-3866	179	3	does	do	AUX
fsr-3866	179	4	not	not	PART
fsr-3866	179	5	require	require	VERB
fsr-3866	179	6	disclosure	disclosure	NOUN
fsr-3866	179	7	or	or	CCONJ
fsr-3866	179	8	reporting	reporting	NOUN
fsr-3866	179	9	of	of	ADP
fsr-3866	179	10	information	information	NOUN
fsr-3866	179	11	gained	gain	VERB
fsr-3866	179	12	as	as	ADP
fsr-3866	179	13	a	a	DET
fsr-3866	179	14	consultant	consultant	NOUN
fsr-3866	179	15	or	or	CCONJ
fsr-3866	179	16	expert	expert	ADJ
fsr-3866	179	17	witness	witness	NOUN
fsr-3866	179	18	in	in	ADP
fsr-3866	179	19	anticipation	anticipation	NOUN
fsr-3866	179	20	of	of	ADP
fsr-3866	179	21	or	or	CCONJ
fsr-3866	179	22	related	relate	VERB
fsr-3866	179	23	to	to	ADP
fsr-3866	179	24	litigation	litigation	NOUN
fsr-3866	179	25	or	or	CCONJ
fsr-3866	179	26	other	other	ADJ
fsr-3866	179	27	dispute	dispute	NOUN
fsr-3866	179	28	resolution	resolution	NOUN
fsr-3866	179	29	mechanisms	mechanism	NOUN
fsr-3866	179	30	.	.	PUNCT
fsr-3866	180	1	for	for	ADP
fsr-3866	180	2	purposes	purpose	NOUN
fsr-3866	180	3	of	of	ADP
fsr-3866	180	4	this	this	DET
fsr-3866	180	5	rule	rule	NOUN
fsr-3866	180	6	,	,	PUNCT
fsr-3866	180	7	knowledge	knowledge	NOUN
fsr-3866	180	8	means	mean	VERB
fsr-3866	180	9	no	no	DET
fsr-3866	180	10	substantial	substantial	ADJ
fsr-3866	180	11	doubt	doubt	NOUN
fsr-3866	180	12	.	.	PUNCT
fsr-3866	181	1	rule	rule	VERB
fsr-3866	181	2	605	605	NUM
fsr-3866	181	3	a	a	DET
fsr-3866	181	4	cfp	cfp	NOUN
fsr-3866	181	5	designee	designee	NOUN
fsr-3866	181	6	who	who	PRON
fsr-3866	181	7	has	have	VERB
fsr-3866	181	8	reason	reason	NOUN
fsr-3866	181	9	to	to	PART
fsr-3866	181	10	suspect	suspect	VERB
fsr-3866	181	11	illegal	illegal	ADJ
fsr-3866	181	12	conduct	conduct	NOUN
fsr-3866	181	13	within	within	ADP
fsr-3866	181	14	the	the	DET
fsr-3866	181	15	cfp	cfp	PROPN
fsr-3866	181	16	designee	designee	NOUN
fsr-3866	181	17	’s	’s	PART
fsr-3866	181	18	organization	organization	NOUN
fsr-3866	181	19	shall	shall	AUX
fsr-3866	181	20	make	make	VERB
fsr-3866	181	21	timely	timely	ADJ
fsr-3866	181	22	disclosure	disclosure	NOUN
fsr-3866	181	23	of	of	ADP
fsr-3866	181	24	the	the	DET
fsr-3866	181	25	available	available	ADJ
fsr-3866	181	26	evidence	evidence	NOUN
fsr-3866	181	27	to	to	ADP
fsr-3866	181	28	the	the	DET
fsr-3866	181	29	cfp	cfp	PROPN
fsr-3866	181	30	designee	designee	NOUN
fsr-3866	181	31	’s	’s	PART
fsr-3866	181	32	immediate	immediate	ADJ
fsr-3866	181	33	supervisor	supervisor	NOUN
fsr-3866	181	34	and/or	and/or	CCONJ
fsr-3866	181	35	partners	partner	NOUN
fsr-3866	181	36	or	or	CCONJ
fsr-3866	181	37	co	co	NOUN
fsr-3866	181	38	-	-	NOUN
fsr-3866	181	39	owners	owner	NOUN
fsr-3866	181	40	.	.	PUNCT
fsr-3866	182	1	if	if	SCONJ
fsr-3866	182	2	the	the	DET
fsr-3866	182	3	cfp	cfp	PROPN
fsr-3866	182	4	designee	designee	NOUN
fsr-3866	182	5	is	be	AUX
fsr-3866	182	6	convinced	convinced	ADJ
fsr-3866	182	7	that	that	SCONJ
fsr-3866	182	8	illegal	illegal	ADJ
fsr-3866	182	9	conduct	conduct	NOUN
fsr-3866	182	10	exists	exist	VERB
fsr-3866	182	11	within	within	ADP
fsr-3866	182	12	the	the	DET
fsr-3866	182	13	cfp	cfp	PROPN
fsr-3866	182	14	designee	designee	PROPN
fsr-3866	182	15	’s	’s	PART
fsr-3866	182	16	organization	organization	NOUN
fsr-3866	182	17	,	,	PUNCT
fsr-3866	182	18	and	and	CCONJ
fsr-3866	182	19	that	that	SCONJ
fsr-3866	182	20	appropriate	appropriate	ADJ
fsr-3866	182	21	measures	measure	NOUN
fsr-3866	182	22	are	be	AUX
fsr-3866	182	23	not	not	PART
fsr-3866	182	24	taken	take	VERB
fsr-3866	182	25	to	to	PART
fsr-3866	182	26	remedy	remedy	VERB
fsr-3866	182	27	the	the	DET
fsr-3866	182	28	situation	situation	NOUN
fsr-3866	182	29	,	,	PUNCT
fsr-3866	182	30	the	the	DET
fsr-3866	182	31	cfp	cfp	PROPN
fsr-3866	182	32	designee	designee	NOUN
fsr-3866	182	33	shall	shall	NOUN
fsr-3866	182	34	,	,	PUNCT
fsr-3866	182	35	where	where	SCONJ
fsr-3866	182	36	appropriate	appropriate	ADJ
fsr-3866	182	37	,	,	PUNCT
fsr-3866	182	38	alert	alert	VERB
fsr-3866	182	39	the	the	DET
fsr-3866	182	40	appropriate	appropriate	ADJ
fsr-3866	182	41	regulatory	regulatory	ADJ
fsr-3866	182	42	authorities	authority	NOUN
fsr-3866	182	43	including	include	VERB
fsr-3866	182	44	the	the	DET
fsr-3866	182	45	cfp	cfp	PROPN
fsr-3866	182	46	board	board	NOUN
fsr-3866	182	47	in	in	ADP
fsr-3866	182	48	a	a	DET
fsr-3866	182	49	timely	timely	ADJ
fsr-3866	182	50	manner	manner	NOUN
fsr-3866	182	51	.	.	PUNCT
fsr-3866	183	1	rule	rule	VERB
fsr-3866	183	2	606	606	NUM
fsr-3866	183	3	in	in	ADP
fsr-3866	183	4	all	all	DET
fsr-3866	183	5	professional	professional	ADJ
fsr-3866	183	6	activities	activity	NOUN
fsr-3866	183	7	a	a	DET
fsr-3866	183	8	cfp	cfp	NOUN
fsr-3866	183	9	designee	designee	NOUN
fsr-3866	183	10	shall	shall	AUX
fsr-3866	183	11	perform	perform	VERB
fsr-3866	183	12	services	service	NOUN
fsr-3866	183	13	in	in	ADP
fsr-3866	183	14	accordance	accordance	NOUN
fsr-3866	183	15	with	with	ADP
fsr-3866	183	16	:	:	PUNCT
fsr-3866	183	17	(	(	PUNCT
fsr-3866	183	18	a	a	X
fsr-3866	183	19	)	)	PUNCT
fsr-3866	183	20	applicable	applicable	ADJ
fsr-3866	183	21	laws	law	NOUN
fsr-3866	183	22	,	,	PUNCT
fsr-3866	183	23	rules	rule	NOUN
fsr-3866	183	24	,	,	PUNCT
fsr-3866	183	25	and	and	CCONJ
fsr-3866	183	26	regulations	regulation	NOUN
fsr-3866	183	27	of	of	ADP
fsr-3866	183	28	governmental	governmental	ADJ
fsr-3866	183	29	agencies	agency	NOUN
fsr-3866	183	30	and	and	CCONJ
fsr-3866	183	31	other	other	ADJ
fsr-3866	183	32	applicable	applicable	ADJ
fsr-3866	183	33	authorities	authority	NOUN
fsr-3866	183	34	;	;	PUNCT
fsr-3866	183	35	and	and	CCONJ
fsr-3866	183	36	(	(	PUNCT
fsr-3866	183	37	b	b	NOUN
fsr-3866	183	38	)	)	PUNCT
fsr-3866	183	39	applicable	applicable	ADJ
fsr-3866	183	40	rules	rule	NOUN
fsr-3866	183	41	,	,	PUNCT
fsr-3866	183	42	regulations	regulation	NOUN
fsr-3866	183	43	,	,	PUNCT
fsr-3866	183	44	and	and	CCONJ
fsr-3866	183	45	other	other	ADJ
fsr-3866	183	46	established	establish	VERB
fsr-3866	183	47	policies	policy	NOUN
fsr-3866	183	48	of	of	ADP
fsr-3866	183	49	the	the	DET
fsr-3866	183	50	cfp	cfp	PROPN
fsr-3866	183	51	board	board	PROPN
fsr-3866	183	52	.	.	PUNCT
fsr-3866	184	1	rule	rule	VERB
fsr-3866	184	2	607	607	NUM
fsr-3866	184	3	a	a	DET
fsr-3866	184	4	cfp	cfp	PROPN
fsr-3866	184	5	designee	designee	NOUN
fsr-3866	184	6	shall	shall	AUX
fsr-3866	184	7	not	not	PART
fsr-3866	184	8	engage	engage	VERB
fsr-3866	184	9	in	in	ADP
fsr-3866	184	10	any	any	DET
fsr-3866	184	11	conduct	conduct	NOUN
fsr-3866	184	12	which	which	PRON
fsr-3866	184	13	reflects	reflect	VERB
fsr-3866	184	14	adversely	adversely	ADV
fsr-3866	184	15	on	on	ADP
fsr-3866	184	16	his	his	PRON
fsr-3866	184	17	or	or	CCONJ
fsr-3866	184	18	her	her	PRON
fsr-3866	184	19	integrity	integrity	NOUN
fsr-3866	184	20	or	or	CCONJ
fsr-3866	184	21	fitness	fitness	NOUN
fsr-3866	184	22	as	as	ADP
fsr-3866	184	23	a	a	DET
fsr-3866	184	24	cfp	cfp	PROPN
fsr-3866	184	25	designee	designee	NOUN
fsr-3866	184	26	,	,	PUNCT
fsr-3866	184	27	upon	upon	SCONJ
fsr-3866	184	28	the	the	DET
fsr-3866	184	29	marks	mark	NOUN
fsr-3866	184	30	,	,	PUNCT
fsr-3866	184	31	or	or	CCONJ
fsr-3866	184	32	upon	upon	SCONJ
fsr-3866	184	33	the	the	DET
fsr-3866	184	34	profession	profession	NOUN
fsr-3866	184	35	.	.	PUNCT
fsr-3866	185	1	rule	rule	VERB
fsr-3866	185	2	608	608	NUM
fsr-3866	185	3	the	the	DET
fsr-3866	185	4	investment	investment	NOUN
fsr-3866	185	5	advisers	adviser	NOUN
fsr-3866	185	6	act	act	VERB
fsr-3866	185	7	of	of	ADP
fsr-3866	185	8	1940	1940	NUM
fsr-3866	185	9	requires	require	VERB
fsr-3866	185	10	registration	registration	NOUN
fsr-3866	185	11	of	of	ADP
fsr-3866	185	12	investment	investment	NOUN
fsr-3866	185	13	advisers	adviser	NOUN
fsr-3866	185	14	with	with	ADP
fsr-3866	185	15	the	the	DET
fsr-3866	185	16	u.s	u.s	PROPN
fsr-3866	185	17	.	.	PROPN
fsr-3866	185	18	securities	securities	PROPN
fsr-3866	185	19	and	and	CCONJ
fsr-3866	185	20	exchange	exchange	PROPN
fsr-3866	185	21	commission	commission	PROPN
fsr-3866	185	22	and	and	CCONJ
fsr-3866	185	23	similar	similar	ADJ
fsr-3866	185	24	state	state	NOUN
fsr-3866	185	25	statutes	statute	NOUN
fsr-3866	185	26	may	may	AUX
fsr-3866	185	27	require	require	VERB
fsr-3866	185	28	registration	registration	NOUN
fsr-3866	185	29	with	with	ADP
fsr-3866	185	30	state	state	NOUN
fsr-3866	185	31	securities	security	NOUN
fsr-3866	185	32	agencies	agency	NOUN
fsr-3866	185	33	.	.	PUNCT
fsr-3866	186	1	cfp	cfp	PROPN
fsr-3866	186	2	designees	designee	NOUN
fsr-3866	186	3	shall	shall	AUX
fsr-3866	186	4	disclose	disclose	VERB
fsr-3866	186	5	to	to	ADP
fsr-3866	186	6	clients	client	NOUN
fsr-3866	186	7	their	their	PRON
fsr-3866	186	8	firm	firm	NOUN
fsr-3866	186	9	’s	’s	PART
fsr-3866	186	10	status	status	NOUN
fsr-3866	186	11	as	as	ADP
fsr-3866	186	12	registered	register	VERB
fsr-3866	186	13	investment	investment	NOUN
fsr-3866	186	14	advisers	adviser	NOUN
fsr-3866	186	15	.	.	PUNCT
fsr-3866	187	1	under	under	ADP
fsr-3866	187	2	present	present	ADJ
fsr-3866	187	3	standards	standard	NOUN
fsr-3866	187	4	of	of	ADP
fsr-3866	187	5	acceptable	acceptable	ADJ
fsr-3866	187	6	business	business	NOUN
fsr-3866	187	7	conduct	conduct	NOUN
fsr-3866	187	8	,	,	PUNCT
fsr-3866	187	9	it	it	PRON
fsr-3866	187	10	is	be	AUX
fsr-3866	187	11	proper	proper	ADJ
fsr-3866	187	12	to	to	PART
fsr-3866	187	13	use	use	VERB
fsr-3866	187	14	registered	register	VERB
fsr-3866	187	15	investment	investment	NOUN
fsr-3866	187	16	adviser	adviser	NOUN
fsr-3866	187	17	if	if	SCONJ
fsr-3866	187	18	the	the	DET
fsr-3866	187	19	cfp	cfp	PROPN
fsr-3866	187	20	designee	designee	NOUN
fsr-3866	187	21	is	be	AUX
fsr-3866	187	22	registered	register	VERB
fsr-3866	187	23	individually	individually	ADV
fsr-3866	187	24	.	.	PUNCT
fsr-3866	188	1	if	if	SCONJ
fsr-3866	188	2	249r.p	249r.p	NUM
fsr-3866	188	3	.	.	PUNCT
fsr-3866	189	1	goss	goss	PROPN
fsr-3866	189	2	/	/	SYM
fsr-3866	189	3	financial	financial	ADJ
fsr-3866	189	4	services	service	NOUN
fsr-3866	189	5	review	review	VERB
fsr-3866	189	6	7	7	NUM
fsr-3866	189	7	(	(	PUNCT
fsr-3866	189	8	1998	1998	NUM
fsr-3866	189	9	)	)	PUNCT
fsr-3866	190	1	237–256	237–256	NUM
fsr-3866	190	2	the	the	DET
fsr-3866	190	3	cfp	cfp	PROPN
fsr-3866	190	4	designee	designee	NOUN
fsr-3866	190	5	is	be	AUX
fsr-3866	190	6	registered	register	VERB
fsr-3866	190	7	through	through	ADP
fsr-3866	190	8	his	his	PRON
fsr-3866	190	9	or	or	CCONJ
fsr-3866	190	10	her	her	PRON
fsr-3866	190	11	firm	firm	NOUN
fsr-3866	190	12	,	,	PUNCT
fsr-3866	190	13	then	then	ADV
fsr-3866	190	14	the	the	DET
fsr-3866	190	15	cfp	cfp	PROPN
fsr-3866	190	16	designee	designee	NOUN
fsr-3866	190	17	is	be	AUX
fsr-3866	190	18	not	not	PART
fsr-3866	190	19	a	a	DET
fsr-3866	190	20	registered	register	VERB
fsr-3866	190	21	investment	investment	NOUN
fsr-3866	190	22	adviser	adviser	NOUN
fsr-3866	190	23	but	but	CCONJ
fsr-3866	190	24	a	a	DET
fsr-3866	190	25	person	person	NOUN
fsr-3866	190	26	associated	associate	VERB
fsr-3866	190	27	with	with	ADP
fsr-3866	190	28	an	an	DET
fsr-3866	190	29	investment	investment	NOUN
fsr-3866	190	30	adviser	adviser	NOUN
fsr-3866	190	31	.	.	PUNCT
fsr-3866	191	1	the	the	DET
fsr-3866	191	2	firm	firm	NOUN
fsr-3866	191	3	is	be	AUX
fsr-3866	191	4	the	the	DET
fsr-3866	191	5	registered	register	VERB
fsr-3866	191	6	investment	investment	NOUN
fsr-3866	191	7	adviser	adviser	NOUN
fsr-3866	191	8	.	.	PUNCT
fsr-3866	192	1	moreover	moreover	ADV
fsr-3866	192	2	,	,	PUNCT
fsr-3866	192	3	ria	ria	PROPN
fsr-3866	192	4	or	or	CCONJ
fsr-3866	192	5	r.i.a	r.i.a	NOUN
fsr-3866	192	6	.	.	PUNCT
fsr-3866	192	7	following	follow	VERB
fsr-3866	192	8	a	a	DET
fsr-3866	192	9	cfp	cfp	PROPN
fsr-3866	192	10	designee	designee	NOUN
fsr-3866	192	11	’s	’s	NOUN
fsr-3866	192	12	name	name	NOUN
fsr-3866	192	13	in	in	ADP
fsr-3866	192	14	advertising	advertising	NOUN
fsr-3866	192	15	,	,	PUNCT
fsr-3866	192	16	letterhead	letterhead	NOUN
fsr-3866	192	17	stationery	stationery	NOUN
fsr-3866	192	18	,	,	PUNCT
fsr-3866	192	19	and	and	CCONJ
fsr-3866	192	20	business	business	NOUN
fsr-3866	192	21	cards	card	NOUN
fsr-3866	192	22	may	may	AUX
fsr-3866	192	23	be	be	AUX
fsr-3866	192	24	misleading	misleading	ADJ
fsr-3866	192	25	and	and	CCONJ
fsr-3866	192	26	is	be	AUX
fsr-3866	192	27	not	not	PART
fsr-3866	192	28	permitted	permit	VERB
fsr-3866	192	29	either	either	CCONJ
fsr-3866	192	30	by	by	ADP
fsr-3866	192	31	this	this	DET
fsr-3866	192	32	code	code	NOUN
fsr-3866	192	33	or	or	CCONJ
fsr-3866	192	34	by	by	ADP
fsr-3866	192	35	sec	sec	PROPN
fsr-3866	192	36	regulations	regulation	NOUN
fsr-3866	192	37	.	.	PUNCT
fsr-3866	193	1	rule	rule	VERB
fsr-3866	193	2	609	609	NUM
fsr-3866	193	3	a	a	DET
fsr-3866	193	4	cfp	cfp	NOUN
fsr-3866	193	5	designee	designee	NOUN
fsr-3866	193	6	shall	shall	AUX
fsr-3866	193	7	not	not	PART
fsr-3866	193	8	practice	practice	VERB
fsr-3866	193	9	any	any	DET
fsr-3866	193	10	other	other	ADJ
fsr-3866	193	11	profession	profession	NOUN
fsr-3866	193	12	or	or	CCONJ
fsr-3866	193	13	offer	offer	VERB
fsr-3866	193	14	to	to	PART
fsr-3866	193	15	provide	provide	VERB
fsr-3866	193	16	such	such	ADJ
fsr-3866	193	17	services	service	NOUN
fsr-3866	193	18	unless	unless	SCONJ
fsr-3866	193	19	the	the	DET
fsr-3866	193	20	cfp	cfp	PROPN
fsr-3866	193	21	designee	designee	NOUN
fsr-3866	193	22	is	be	AUX
fsr-3866	193	23	qualified	qualified	ADJ
fsr-3866	193	24	to	to	PART
fsr-3866	193	25	practice	practice	VERB
fsr-3866	193	26	in	in	ADP
fsr-3866	193	27	those	those	DET
fsr-3866	193	28	fields	field	NOUN
fsr-3866	193	29	and	and	CCONJ
fsr-3866	193	30	is	be	AUX
fsr-3866	193	31	licensed	license	VERB
fsr-3866	193	32	as	as	SCONJ
fsr-3866	193	33	required	require	VERB
fsr-3866	193	34	by	by	ADP
fsr-3866	193	35	state	state	NOUN
fsr-3866	193	36	law	law	NOUN
fsr-3866	193	37	.	.	PUNCT
fsr-3866	194	1	rule	rule	VERB
fsr-3866	194	2	610	610	NUM
fsr-3866	194	3	a	a	DET
fsr-3866	194	4	cfp	cfp	PROPN
fsr-3866	194	5	designee	designee	NOUN
fsr-3866	194	6	shall	shall	AUX
fsr-3866	194	7	return	return	VERB
fsr-3866	194	8	the	the	DET
fsr-3866	194	9	client	client	NOUN
fsr-3866	194	10	’s	’s	PART
fsr-3866	194	11	original	original	ADJ
fsr-3866	194	12	records	record	NOUN
fsr-3866	194	13	in	in	ADP
fsr-3866	194	14	a	a	DET
fsr-3866	194	15	timely	timely	ADJ
fsr-3866	194	16	manner	manner	NOUN
fsr-3866	194	17	after	after	SCONJ
fsr-3866	194	18	their	their	PRON
fsr-3866	194	19	return	return	NOUN
fsr-3866	194	20	has	have	AUX
fsr-3866	194	21	been	be	AUX
fsr-3866	194	22	requested	request	VERB
fsr-3866	194	23	by	by	ADP
fsr-3866	194	24	a	a	DET
fsr-3866	194	25	client	client	NOUN
fsr-3866	194	26	.	.	PUNCT
fsr-3866	195	1	rule	rule	VERB
fsr-3866	195	2	611	611	NUM
fsr-3866	195	3	a	a	DET
fsr-3866	195	4	cfp	cfp	NOUN
fsr-3866	195	5	designee	designee	NOUN
fsr-3866	195	6	shall	shall	AUX
fsr-3866	195	7	not	not	PART
fsr-3866	195	8	bring	bring	VERB
fsr-3866	195	9	or	or	CCONJ
fsr-3866	195	10	threaten	threaten	VERB
fsr-3866	195	11	to	to	PART
fsr-3866	195	12	bring	bring	VERB
fsr-3866	195	13	a	a	DET
fsr-3866	195	14	disciplinary	disciplinary	ADJ
fsr-3866	195	15	proceeding	proceeding	NOUN
fsr-3866	195	16	under	under	ADP
fsr-3866	195	17	this	this	DET
fsr-3866	195	18	code	code	NOUN
fsr-3866	195	19	,	,	PUNCT
fsr-3866	195	20	or	or	CCONJ
fsr-3866	195	21	report	report	VERB
fsr-3866	195	22	or	or	CCONJ
fsr-3866	195	23	threaten	threaten	VERB
fsr-3866	195	24	to	to	PART
fsr-3866	195	25	report	report	VERB
fsr-3866	195	26	information	information	NOUN
fsr-3866	195	27	to	to	ADP
fsr-3866	195	28	the	the	DET
fsr-3866	195	29	cfp	cfp	PROPN
fsr-3866	195	30	board	board	PROPN
fsr-3866	195	31	pursuant	pursuant	ADJ
fsr-3866	195	32	to	to	ADP
fsr-3866	195	33	rules	rule	NOUN
fsr-3866	195	34	603	603	NUM
fsr-3866	195	35	and/or	and/or	CCONJ
fsr-3866	195	36	604	604	NUM
fsr-3866	195	37	,	,	PUNCT
fsr-3866	195	38	or	or	CCONJ
fsr-3866	195	39	make	make	VERB
fsr-3866	195	40	or	or	CCONJ
fsr-3866	195	41	threaten	threaten	VERB
fsr-3866	195	42	to	to	PART
fsr-3866	195	43	make	make	VERB
fsr-3866	195	44	use	use	NOUN
fsr-3866	195	45	of	of	ADP
fsr-3866	195	46	this	this	DET
fsr-3866	195	47	code	code	NOUN
fsr-3866	195	48	for	for	ADP
fsr-3866	195	49	no	no	DET
fsr-3866	195	50	substantial	substantial	ADJ
fsr-3866	195	51	purpose	purpose	NOUN
fsr-3866	195	52	other	other	ADJ
fsr-3866	195	53	than	than	SCONJ
fsr-3866	195	54	to	to	PART
fsr-3866	195	55	harass	harass	VERB
fsr-3866	195	56	,	,	PUNCT
fsr-3866	195	57	maliciously	maliciously	ADV
fsr-3866	195	58	injure	injure	VERB
fsr-3866	195	59	,	,	PUNCT
fsr-3866	195	60	embarrass	embarrass	VERB
fsr-3866	195	61	and/or	and/or	CCONJ
fsr-3866	195	62	unfairly	unfairly	ADV
fsr-3866	195	63	burden	burden	VERB
fsr-3866	195	64	another	another	DET
fsr-3866	195	65	cfp	cfp	PROPN
fsr-3866	195	66	designee	designee	NOUN
fsr-3866	195	67	.	.	PUNCT
fsr-3866	196	1	rule	rule	VERB
fsr-3866	196	2	612	612	NUM
fsr-3866	196	3	a	a	DET
fsr-3866	196	4	cfp	cfp	NOUN
fsr-3866	196	5	designee	designee	NOUN
fsr-3866	196	6	shall	shall	AUX
fsr-3866	196	7	comply	comply	VERB
fsr-3866	196	8	with	with	ADP
fsr-3866	196	9	all	all	DET
fsr-3866	196	10	applicable	applicable	ADJ
fsr-3866	196	11	post	post	ADJ
fsr-3866	196	12	-	-	ADJ
fsr-3866	196	13	certification	certification	ADJ
fsr-3866	196	14	requirements	requirement	NOUN
fsr-3866	196	15	established	establish	VERB
fsr-3866	196	16	by	by	ADP
fsr-3866	196	17	the	the	DET
fsr-3866	196	18	cfp	cfp	PROPN
fsr-3866	196	19	board	board	PROPN
fsr-3866	196	20	including	include	VERB
fsr-3866	196	21	,	,	PUNCT
fsr-3866	196	22	but	but	CCONJ
fsr-3866	196	23	not	not	PART
fsr-3866	196	24	limited	limit	VERB
fsr-3866	196	25	to	to	ADP
fsr-3866	196	26	,	,	PUNCT
fsr-3866	196	27	payment	payment	NOUN
fsr-3866	196	28	of	of	ADP
fsr-3866	196	29	the	the	DET
fsr-3866	196	30	annual	annual	ADJ
fsr-3866	196	31	cfp	cfp	PROPN
fsr-3866	196	32	designee	designee	NOUN
fsr-3866	196	33	fee	fee	NOUN
fsr-3866	196	34	as	as	ADV
fsr-3866	196	35	well	well	ADV
fsr-3866	196	36	as	as	ADP
fsr-3866	196	37	signing	sign	VERB
fsr-3866	196	38	and	and	CCONJ
fsr-3866	196	39	returning	return	VERB
fsr-3866	196	40	the	the	DET
fsr-3866	196	41	licensee	licensee	NOUN
fsr-3866	196	42	’s	’s	PART
fsr-3866	196	43	statement	statement	NOUN
fsr-3866	196	44	annually	annually	ADV
fsr-3866	196	45	in	in	ADP
fsr-3866	196	46	connection	connection	NOUN
fsr-3866	196	47	with	with	ADP
fsr-3866	196	48	the	the	DET
fsr-3866	196	49	license	license	NOUN
fsr-3866	196	50	renewal	renewal	NOUN
fsr-3866	196	51	process	process	NOUN
fsr-3866	196	52	.	.	PUNCT
fsr-3866	197	1	rules	rule	NOUN
fsr-3866	197	2	that	that	PRON
fsr-3866	197	3	relate	relate	VERB
fsr-3866	197	4	to	to	ADP
fsr-3866	197	5	the	the	DET
fsr-3866	197	6	principle	principle	NOUN
fsr-3866	197	7	of	of	ADP
fsr-3866	197	8	diligence	diligence	NOUN
fsr-3866	197	9	rule	rule	VERB
fsr-3866	197	10	701	701	NUM
fsr-3866	197	11	a	a	DET
fsr-3866	197	12	cfp	cfp	NOUN
fsr-3866	197	13	designee	designee	NOUN
fsr-3866	197	14	shall	shall	AUX
fsr-3866	197	15	provide	provide	VERB
fsr-3866	197	16	services	service	NOUN
fsr-3866	197	17	diligently	diligently	ADV
fsr-3866	197	18	.	.	PUNCT
fsr-3866	198	1	rule	rule	VERB
fsr-3866	198	2	702	702	NUM
fsr-3866	198	3	a	a	DET
fsr-3866	198	4	financial	financial	ADJ
fsr-3866	198	5	planning	planning	NOUN
fsr-3866	198	6	practitioner	practitioner	NOUN
fsr-3866	198	7	shall	shall	AUX
fsr-3866	198	8	enter	enter	VERB
fsr-3866	198	9	into	into	ADP
fsr-3866	198	10	an	an	DET
fsr-3866	198	11	engagement	engagement	NOUN
fsr-3866	198	12	only	only	ADV
fsr-3866	198	13	after	after	ADP
fsr-3866	198	14	securing	secure	VERB
fsr-3866	198	15	sufficient	sufficient	ADJ
fsr-3866	198	16	information	information	NOUN
fsr-3866	198	17	to	to	PART
fsr-3866	198	18	satisfy	satisfy	VERB
fsr-3866	198	19	the	the	DET
fsr-3866	198	20	cfp	cfp	PROPN
fsr-3866	198	21	designee	designee	NOUN
fsr-3866	198	22	that	that	SCONJ
fsr-3866	198	23	:	:	PUNCT
fsr-3866	198	24	(	(	PUNCT
fsr-3866	198	25	a	a	X
fsr-3866	198	26	)	)	PUNCT
fsr-3866	198	27	the	the	DET
fsr-3866	198	28	relationship	relationship	NOUN
fsr-3866	198	29	is	be	AUX
fsr-3866	198	30	warranted	warrant	VERB
fsr-3866	198	31	by	by	ADP
fsr-3866	198	32	the	the	DET
fsr-3866	198	33	individual	individual	PROPN
fsr-3866	198	34	’s	’s	PART
fsr-3866	198	35	needs	need	NOUN
fsr-3866	198	36	and	and	CCONJ
fsr-3866	198	37	objectives	objective	NOUN
fsr-3866	198	38	;	;	PUNCT
fsr-3866	198	39	and	and	CCONJ
fsr-3866	198	40	(	(	PUNCT
fsr-3866	198	41	b	b	X
fsr-3866	198	42	)	)	PUNCT
fsr-3866	198	43	the	the	DET
fsr-3866	198	44	cfp	cfp	PROPN
fsr-3866	198	45	designee	designee	NOUN
fsr-3866	198	46	has	have	VERB
fsr-3866	198	47	the	the	DET
fsr-3866	198	48	ability	ability	NOUN
fsr-3866	198	49	to	to	ADP
fsr-3866	198	50	either	either	CCONJ
fsr-3866	198	51	250	250	NUM
fsr-3866	198	52	r.p	r.p	PROPN
fsr-3866	198	53	.	.	PUNCT
fsr-3866	199	1	goss	goss	PROPN
fsr-3866	199	2	/	/	SYM
fsr-3866	199	3	financial	financial	ADJ
fsr-3866	199	4	services	service	NOUN
fsr-3866	199	5	review	review	VERB
fsr-3866	199	6	7	7	NUM
fsr-3866	199	7	(	(	PUNCT
fsr-3866	199	8	1998	1998	NUM
fsr-3866	199	9	)	)	PUNCT
fsr-3866	200	1	237–256	237–256	NUM
fsr-3866	200	2	provide	provide	VERB
fsr-3866	200	3	requisite	requisite	ADJ
fsr-3866	200	4	competent	competent	ADJ
fsr-3866	200	5	services	service	NOUN
fsr-3866	200	6	or	or	CCONJ
fsr-3866	200	7	to	to	PART
fsr-3866	200	8	involve	involve	VERB
fsr-3866	200	9	other	other	ADJ
fsr-3866	200	10	professionals	professional	NOUN
fsr-3866	200	11	who	who	PRON
fsr-3866	200	12	can	can	AUX
fsr-3866	200	13	provide	provide	VERB
fsr-3866	200	14	such	such	ADJ
fsr-3866	200	15	services	service	NOUN
fsr-3866	200	16	.	.	PUNCT
fsr-3866	201	1	rule	rule	VERB
fsr-3866	201	2	703	703	NUM
fsr-3866	201	3	a	a	DET
fsr-3866	201	4	financial	financial	ADJ
fsr-3866	201	5	planning	planning	NOUN
fsr-3866	201	6	practitioner	practitioner	NOUN
fsr-3866	201	7	shall	shall	AUX
fsr-3866	201	8	make	make	VERB
fsr-3866	201	9	and/or	and/or	CCONJ
fsr-3866	201	10	implement	implement	VERB
fsr-3866	201	11	only	only	ADJ
fsr-3866	201	12	recommendations	recommendation	NOUN
fsr-3866	201	13	which	which	PRON
fsr-3866	201	14	are	be	AUX
fsr-3866	201	15	suitable	suitable	ADJ
fsr-3866	201	16	for	for	ADP
fsr-3866	201	17	the	the	DET
fsr-3866	201	18	client	client	NOUN
fsr-3866	201	19	.	.	PUNCT
fsr-3866	202	1	rule	rule	VERB
fsr-3866	202	2	704	704	NUM
fsr-3866	202	3	consistent	consistent	ADJ
fsr-3866	202	4	with	with	ADP
fsr-3866	202	5	the	the	DET
fsr-3866	202	6	nature	nature	NOUN
fsr-3866	202	7	and	and	CCONJ
fsr-3866	202	8	scope	scope	NOUN
fsr-3866	202	9	of	of	ADP
fsr-3866	202	10	the	the	DET
fsr-3866	202	11	engagement	engagement	NOUN
fsr-3866	202	12	,	,	PUNCT
fsr-3866	202	13	a	a	DET
fsr-3866	202	14	cfp	cfp	PROPN
fsr-3866	202	15	designee	designee	NOUN
fsr-3866	202	16	shall	shall	AUX
fsr-3866	202	17	make	make	VERB
fsr-3866	202	18	a	a	DET
fsr-3866	202	19	reasonable	reasonable	ADJ
fsr-3866	202	20	investigation	investigation	NOUN
fsr-3866	202	21	regarding	regard	VERB
fsr-3866	202	22	the	the	DET
fsr-3866	202	23	financial	financial	ADJ
fsr-3866	202	24	products	product	NOUN
fsr-3866	202	25	recommended	recommend	VERB
fsr-3866	202	26	to	to	ADP
fsr-3866	202	27	clients	client	NOUN
fsr-3866	202	28	.	.	PUNCT
fsr-3866	203	1	such	such	DET
fsr-3866	203	2	an	an	DET
fsr-3866	203	3	investigation	investigation	NOUN
fsr-3866	203	4	may	may	AUX
fsr-3866	203	5	be	be	AUX
fsr-3866	203	6	made	make	VERB
fsr-3866	203	7	by	by	ADP
fsr-3866	203	8	the	the	DET
fsr-3866	203	9	cfp	cfp	PROPN
fsr-3866	203	10	designee	designee	NOUN
fsr-3866	203	11	or	or	CCONJ
fsr-3866	203	12	by	by	ADP
fsr-3866	203	13	others	other	NOUN
fsr-3866	203	14	provided	provide	VERB
fsr-3866	203	15	the	the	DET
fsr-3866	203	16	cfp	cfp	PROPN
fsr-3866	203	17	designee	designee	NOUN
fsr-3866	203	18	acts	act	VERB
fsr-3866	203	19	reasonably	reasonably	ADV
fsr-3866	203	20	in	in	ADP
fsr-3866	203	21	relying	rely	VERB
fsr-3866	203	22	upon	upon	SCONJ
fsr-3866	203	23	such	such	ADJ
fsr-3866	203	24	investigation	investigation	NOUN
fsr-3866	203	25	.	.	PUNCT
fsr-3866	204	1	rule	rule	VERB
fsr-3866	204	2	705	705	NUM
fsr-3866	204	3	a	a	DET
fsr-3866	204	4	cfp	cfp	NOUN
fsr-3866	204	5	designee	designee	NOUN
fsr-3866	204	6	shall	shall	AUX
fsr-3866	204	7	properly	properly	ADV
fsr-3866	204	8	supervise	supervise	VERB
fsr-3866	204	9	subordinates	subordinate	NOUN
fsr-3866	204	10	with	with	ADP
fsr-3866	204	11	regard	regard	NOUN
fsr-3866	204	12	to	to	ADP
fsr-3866	204	13	their	their	PRON
fsr-3866	204	14	delivery	delivery	NOUN
fsr-3866	204	15	of	of	ADP
fsr-3866	204	16	financial	financial	ADJ
fsr-3866	204	17	planning	planning	NOUN
fsr-3866	204	18	services	service	NOUN
fsr-3866	204	19	,	,	PUNCT
fsr-3866	204	20	and	and	CCONJ
fsr-3866	204	21	shall	shall	AUX
fsr-3866	204	22	not	not	PART
fsr-3866	204	23	accept	accept	VERB
fsr-3866	204	24	or	or	CCONJ
fsr-3866	204	25	condone	condone	VERB
fsr-3866	204	26	conduct	conduct	NOUN
fsr-3866	204	27	in	in	ADP
fsr-3866	204	28	violation	violation	NOUN
fsr-3866	204	29	of	of	ADP
fsr-3866	204	30	this	this	DET
fsr-3866	204	31	code	code	NOUN
fsr-3866	204	32	.	.	PUNCT
fsr-3866	205	1	financial	financial	ADJ
fsr-3866	205	2	planning	planning	NOUN
fsr-3866	205	3	practice	practice	NOUN
fsr-3866	205	4	standards	standard	NOUN
fsr-3866	205	5	statement	statement	NOUN
fsr-3866	205	6	of	of	ADP
fsr-3866	205	7	purpose	purpose	NOUN
fsr-3866	205	8	for	for	ADP
fsr-3866	205	9	practice	practice	NOUN
fsr-3866	205	10	standards	standard	NOUN
fsr-3866	205	11	practice	practice	NOUN
fsr-3866	205	12	standards	standard	NOUN
fsr-3866	205	13	are	be	AUX
fsr-3866	205	14	being	be	AUX
fsr-3866	205	15	developed	develop	VERB
fsr-3866	205	16	and	and	CCONJ
fsr-3866	205	17	promulgated	promulgate	VERB
fsr-3866	205	18	by	by	ADP
fsr-3866	205	19	the	the	DET
fsr-3866	205	20	certified	certify	VERB
fsr-3866	205	21	financial	financial	ADJ
fsr-3866	205	22	planner	planner	NOUN
fsr-3866	205	23	board	board	NOUN
fsr-3866	205	24	of	of	ADP
fsr-3866	205	25	standards	standard	NOUN
fsr-3866	205	26	,	,	PUNCT
fsr-3866	205	27	inc	inc	PROPN
fsr-3866	205	28	.	.	PROPN
fsr-3866	206	1	(	(	PUNCT
fsr-3866	206	2	cfp	cfp	PROPN
fsr-3866	206	3	board	board	PROPN
fsr-3866	206	4	)	)	PUNCT
fsr-3866	206	5	for	for	ADP
fsr-3866	206	6	the	the	DET
fsr-3866	206	7	practice	practice	NOUN
fsr-3866	206	8	of	of	ADP
fsr-3866	206	9	personal	personal	ADJ
fsr-3866	206	10	financial	financial	ADJ
fsr-3866	206	11	planning	planning	NOUN
fsr-3866	206	12	.	.	PUNCT
fsr-3866	207	1	these	these	DET
fsr-3866	207	2	standards	standard	NOUN
fsr-3866	207	3	:	:	PUNCT
fsr-3866	207	4	(	(	PUNCT
fsr-3866	207	5	1	1	X
fsr-3866	207	6	)	)	PUNCT
fsr-3866	207	7	assure	assure	NOUN
fsr-3866	207	8	that	that	SCONJ
fsr-3866	207	9	the	the	DET
fsr-3866	207	10	practice	practice	NOUN
fsr-3866	207	11	of	of	ADP
fsr-3866	207	12	financial	financial	ADJ
fsr-3866	207	13	planning	planning	NOUN
fsr-3866	207	14	by	by	ADP
fsr-3866	207	15	certified	certify	VERB
fsr-3866	207	16	financial	financial	ADJ
fsr-3866	207	17	planner	planner	NOUN
fsr-3866	207	18	designees	designee	NOUN
fsr-3866	207	19	(	(	PUNCT
fsr-3866	207	20	cfp	cfp	PROPN
fsr-3866	207	21	designees	designee	NOUN
fsr-3866	207	22	)	)	PUNCT
fsr-3866	207	23	is	be	AUX
fsr-3866	207	24	based	base	VERB
fsr-3866	207	25	on	on	ADP
fsr-3866	207	26	agreed	agree	VERB
fsr-3866	207	27	upon	upon	SCONJ
fsr-3866	207	28	norms	norm	NOUN
fsr-3866	207	29	of	of	ADP
fsr-3866	207	30	practice	practice	NOUN
fsr-3866	207	31	;	;	PUNCT
fsr-3866	207	32	(	(	PUNCT
fsr-3866	207	33	2	2	X
fsr-3866	207	34	)	)	PUNCT
fsr-3866	207	35	advance	advance	NOUN
fsr-3866	207	36	professionalism	professionalism	NOUN
fsr-3866	207	37	in	in	ADP
fsr-3866	207	38	financial	financial	ADJ
fsr-3866	207	39	planning	planning	NOUN
fsr-3866	207	40	;	;	PUNCT
fsr-3866	207	41	and	and	CCONJ
fsr-3866	207	42	(	(	PUNCT
fsr-3866	207	43	3	3	X
fsr-3866	207	44	)	)	PUNCT
fsr-3866	207	45	enhance	enhance	VERB
fsr-3866	207	46	the	the	DET
fsr-3866	207	47	value	value	NOUN
fsr-3866	207	48	of	of	ADP
fsr-3866	207	49	the	the	DET
fsr-3866	207	50	personal	personal	ADJ
fsr-3866	207	51	financial	financial	ADJ
fsr-3866	207	52	planning	planning	NOUN
fsr-3866	207	53	process	process	NOUN
fsr-3866	207	54	.	.	PUNCT
fsr-3866	208	1	origin	origin	NOUN
fsr-3866	208	2	of	of	ADP
fsr-3866	208	3	practice	practice	NOUN
fsr-3866	208	4	standards	standard	NOUN
fsr-3866	208	5	the	the	DET
fsr-3866	208	6	cfp	cfp	PROPN
fsr-3866	208	7	board	board	NOUN
fsr-3866	208	8	is	be	AUX
fsr-3866	208	9	a	a	DET
fsr-3866	208	10	professional	professional	ADJ
fsr-3866	208	11	regulatory	regulatory	ADJ
fsr-3866	208	12	organization	organization	NOUN
fsr-3866	208	13	founded	found	VERB
fsr-3866	208	14	in	in	ADP
fsr-3866	208	15	1985	1985	NUM
fsr-3866	208	16	to	to	PART
fsr-3866	208	17	benefit	benefit	VERB
fsr-3866	208	18	and	and	CCONJ
fsr-3866	208	19	protect	protect	VERB
fsr-3866	208	20	the	the	DET
fsr-3866	208	21	public	public	NOUN
fsr-3866	208	22	by	by	ADP
fsr-3866	208	23	establishing	establish	VERB
fsr-3866	208	24	and	and	CCONJ
fsr-3866	208	25	enforcing	enforce	VERB
fsr-3866	208	26	education	education	NOUN
fsr-3866	208	27	,	,	PUNCT
fsr-3866	208	28	examination	examination	NOUN
fsr-3866	208	29	,	,	PUNCT
fsr-3866	208	30	experience	experience	NOUN
fsr-3866	208	31	,	,	PUNCT
fsr-3866	208	32	and	and	CCONJ
fsr-3866	208	33	ethics	ethic	NOUN
fsr-3866	208	34	requirements	requirement	NOUN
fsr-3866	208	35	for	for	ADP
fsr-3866	208	36	cfp	cfp	PROPN
fsr-3866	208	37	designees	designee	NOUN
fsr-3866	208	38	.	.	PUNCT
fsr-3866	209	1	through	through	ADP
fsr-3866	209	2	its	its	PRON
fsr-3866	209	3	certification	certification	NOUN
fsr-3866	209	4	process	process	NOUN
fsr-3866	209	5	,	,	PUNCT
fsr-3866	209	6	the	the	DET
fsr-3866	209	7	cfp	cfp	PROPN
fsr-3866	209	8	board	board	NOUN
fsr-3866	209	9	has	have	AUX
fsr-3866	209	10	established	establish	VERB
fsr-3866	209	11	fundamental	fundamental	ADJ
fsr-3866	209	12	criteria	criterion	NOUN
fsr-3866	209	13	necessary	necessary	ADJ
fsr-3866	209	14	for	for	ADP
fsr-3866	209	15	competency	competency	NOUN
fsr-3866	209	16	in	in	ADP
fsr-3866	209	17	the	the	DET
fsr-3866	209	18	personal	personal	ADJ
fsr-3866	209	19	financial	financial	ADJ
fsr-3866	209	20	planning	planning	NOUN
fsr-3866	209	21	profession	profession	NOUN
fsr-3866	209	22	.	.	PUNCT
fsr-3866	210	1	through	through	ADP
fsr-3866	210	2	its	its	PRON
fsr-3866	210	3	code	code	NOUN
fsr-3866	210	4	of	of	ADP
fsr-3866	210	5	ethics	ethic	NOUN
fsr-3866	210	6	and	and	CCONJ
fsr-3866	210	7	professional	professional	ADJ
fsr-3866	210	8	responsibility	responsibility	NOUN
fsr-3866	210	9	,	,	PUNCT
fsr-3866	210	10	the	the	DET
fsr-3866	210	11	board	board	NOUN
fsr-3866	210	12	has	have	AUX
fsr-3866	210	13	identified	identify	VERB
fsr-3866	210	14	the	the	DET
fsr-3866	210	15	ethics	ethic	NOUN
fsr-3866	210	16	standards	standard	NOUN
fsr-3866	210	17	to	to	PART
fsr-3866	210	18	which	which	PRON
fsr-3866	210	19	personal	personal	ADJ
fsr-3866	210	20	financial	financial	ADJ
fsr-3866	210	21	planning	planning	NOUN
fsr-3866	210	22	professionals	professional	NOUN
fsr-3866	210	23	should	should	AUX
fsr-3866	210	24	adhere	adhere	VERB
fsr-3866	210	25	.	.	PUNCT
fsr-3866	211	1	now	now	ADV
fsr-3866	211	2	,	,	PUNCT
fsr-3866	211	3	consistent	consistent	ADJ
fsr-3866	211	4	with	with	ADP
fsr-3866	211	5	its	its	PRON
fsr-3866	211	6	objective	objective	NOUN
fsr-3866	211	7	to	to	PART
fsr-3866	211	8	promote	promote	VERB
fsr-3866	211	9	and	and	CCONJ
fsr-3866	211	10	maintain	maintain	VERB
fsr-3866	211	11	professional	professional	ADJ
fsr-3866	211	12	standards	standard	NOUN
fsr-3866	211	13	and	and	CCONJ
fsr-3866	211	14	continuing	continue	VERB
fsr-3866	211	15	competency	competency	NOUN
fsr-3866	211	16	among	among	ADP
fsr-3866	211	17	cfp	cfp	PROPN
fsr-3866	211	18	designees	designee	NOUN
fsr-3866	211	19	,	,	PUNCT
fsr-3866	211	20	the	the	DET
fsr-3866	211	21	cfp	cfp	PROPN
fsr-3866	211	22	board	board	NOUN
fsr-3866	211	23	addresses	address	NOUN
fsr-3866	211	24	standards	standard	NOUN
fsr-3866	211	25	of	of	ADP
fsr-3866	211	26	practice	practice	NOUN
fsr-3866	211	27	for	for	ADP
fsr-3866	211	28	personal	personal	ADJ
fsr-3866	211	29	financial	financial	ADJ
fsr-3866	211	30	planning	planning	NOUN
fsr-3866	211	31	.	.	PUNCT
fsr-3866	212	1	the	the	DET
fsr-3866	212	2	cfp	cfp	PROPN
fsr-3866	212	3	board	board	PROPN
fsr-3866	212	4	has	have	AUX
fsr-3866	212	5	established	establish	VERB
fsr-3866	212	6	the	the	DET
fsr-3866	212	7	board	board	NOUN
fsr-3866	212	8	of	of	ADP
fsr-3866	212	9	practice	practice	NOUN
fsr-3866	212	10	251r.p	251r.p	NUM
fsr-3866	212	11	.	.	PUNCT
fsr-3866	213	1	goss	goss	PROPN
fsr-3866	213	2	/	/	SYM
fsr-3866	213	3	financial	financial	ADJ
fsr-3866	213	4	services	service	NOUN
fsr-3866	213	5	review	review	VERB
fsr-3866	213	6	7	7	NUM
fsr-3866	213	7	(	(	PUNCT
fsr-3866	213	8	1998	1998	NUM
fsr-3866	213	9	)	)	PUNCT
fsr-3866	213	10	237–256	237–256	NUM
fsr-3866	213	11	standards	standard	NOUN
fsr-3866	213	12	,	,	PUNCT
fsr-3866	213	13	a	a	DET
fsr-3866	213	14	subsidiary	subsidiary	NOUN
fsr-3866	213	15	board	board	NOUN
fsr-3866	213	16	comprised	comprise	VERB
fsr-3866	213	17	exclusively	exclusively	ADV
fsr-3866	213	18	of	of	ADP
fsr-3866	213	19	cfp	cfp	PROPN
fsr-3866	213	20	practitioners	practitioner	NOUN
fsr-3866	213	21	,	,	PUNCT
fsr-3866	213	22	to	to	PART
fsr-3866	213	23	draft	draft	VERB
fsr-3866	213	24	these	these	DET
fsr-3866	213	25	practice	practice	NOUN
fsr-3866	213	26	standards	standard	NOUN
fsr-3866	213	27	.	.	PUNCT
fsr-3866	214	1	practice	practice	NOUN
fsr-3866	214	2	standards	standard	NOUN
fsr-3866	214	3	defined	define	VERB
fsr-3866	214	4	a	a	DET
fsr-3866	214	5	practice	practice	NOUN
fsr-3866	214	6	standard	standard	NOUN
fsr-3866	214	7	establishes	establish	VERB
fsr-3866	214	8	the	the	DET
fsr-3866	214	9	level	level	NOUN
fsr-3866	214	10	of	of	ADP
fsr-3866	214	11	professional	professional	ADJ
fsr-3866	214	12	practice	practice	NOUN
fsr-3866	214	13	that	that	PRON
fsr-3866	214	14	is	be	AUX
fsr-3866	214	15	expected	expect	VERB
fsr-3866	214	16	of	of	ADP
fsr-3866	214	17	cfp	cfp	PROPN
fsr-3866	214	18	designees	designee	NOUN
fsr-3866	214	19	engaged	engage	VERB
fsr-3866	214	20	in	in	ADP
fsr-3866	214	21	personal	personal	ADJ
fsr-3866	214	22	financial	financial	ADJ
fsr-3866	214	23	planning	planning	NOUN
fsr-3866	214	24	.	.	PUNCT
fsr-3866	215	1	the	the	DET
fsr-3866	215	2	services	service	NOUN
fsr-3866	215	3	provided	provide	VERB
fsr-3866	215	4	depend	depend	NOUN
fsr-3866	215	5	on	on	ADP
fsr-3866	215	6	the	the	DET
fsr-3866	215	7	facts	fact	NOUN
fsr-3866	215	8	and	and	CCONJ
fsr-3866	215	9	circumstances	circumstance	NOUN
fsr-3866	215	10	of	of	ADP
fsr-3866	215	11	a	a	DET
fsr-3866	215	12	particular	particular	ADJ
fsr-3866	215	13	situation	situation	NOUN
fsr-3866	215	14	.	.	PUNCT
fsr-3866	216	1	practice	practice	NOUN
fsr-3866	216	2	standards	standard	NOUN
fsr-3866	216	3	apply	apply	VERB
fsr-3866	216	4	to	to	ADP
fsr-3866	216	5	cfp	cfp	PROPN
fsr-3866	216	6	designees	designee	NOUN
fsr-3866	216	7	in	in	ADP
fsr-3866	216	8	performing	perform	VERB
fsr-3866	216	9	the	the	DET
fsr-3866	216	10	tasks	task	NOUN
fsr-3866	216	11	of	of	ADP
fsr-3866	216	12	personal	personal	ADJ
fsr-3866	216	13	financial	financial	ADJ
fsr-3866	216	14	planning	planning	NOUN
fsr-3866	216	15	regardless	regardless	ADV
fsr-3866	216	16	of	of	ADP
fsr-3866	216	17	the	the	DET
fsr-3866	216	18	person	person	NOUN
fsr-3866	216	19	’s	’s	PART
fsr-3866	216	20	title	title	NOUN
fsr-3866	216	21	,	,	PUNCT
fsr-3866	216	22	job	job	NOUN
fsr-3866	216	23	position	position	NOUN
fsr-3866	216	24	,	,	PUNCT
fsr-3866	216	25	type	type	NOUN
fsr-3866	216	26	of	of	ADP
fsr-3866	216	27	employment	employment	NOUN
fsr-3866	216	28	,	,	PUNCT
fsr-3866	216	29	or	or	CCONJ
fsr-3866	216	30	method	method	NOUN
fsr-3866	216	31	of	of	ADP
fsr-3866	216	32	compensation	compensation	NOUN
fsr-3866	216	33	.	.	PUNCT
fsr-3866	217	1	practice	practice	NOUN
fsr-3866	217	2	standards	standard	NOUN
fsr-3866	217	3	should	should	AUX
fsr-3866	217	4	be	be	AUX
fsr-3866	217	5	considered	consider	VERB
fsr-3866	217	6	by	by	ADP
fsr-3866	217	7	all	all	DET
fsr-3866	217	8	personal	personal	ADJ
fsr-3866	217	9	financial	financial	ADJ
fsr-3866	217	10	planning	planning	NOUN
fsr-3866	217	11	professionals	professional	NOUN
fsr-3866	217	12	when	when	SCONJ
fsr-3866	217	13	performing	perform	VERB
fsr-3866	217	14	the	the	DET
fsr-3866	217	15	financial	financial	ADJ
fsr-3866	217	16	planning	planning	NOUN
fsr-3866	217	17	task	task	NOUN
fsr-3866	217	18	or	or	CCONJ
fsr-3866	217	19	activity	activity	NOUN
fsr-3866	217	20	addressed	address	VERB
fsr-3866	217	21	by	by	ADP
fsr-3866	217	22	the	the	DET
fsr-3866	217	23	standard	standard	NOUN
fsr-3866	217	24	but	but	CCONJ
fsr-3866	217	25	are	be	AUX
fsr-3866	217	26	enforceable	enforceable	ADJ
fsr-3866	217	27	by	by	ADP
fsr-3866	217	28	the	the	DET
fsr-3866	217	29	cfp	cfp	PROPN
fsr-3866	217	30	board	board	NOUN
fsr-3866	217	31	only	only	ADV
fsr-3866	217	32	against	against	ADP
fsr-3866	217	33	cfp	cfp	PROPN
fsr-3866	217	34	designees	designee	NOUN
fsr-3866	217	35	.	.	PUNCT
fsr-3866	218	1	conduct	conduct	NOUN
fsr-3866	218	2	inconsistent	inconsistent	ADJ
fsr-3866	218	3	with	with	ADP
fsr-3866	218	4	a	a	DET
fsr-3866	218	5	standard	standard	NOUN
fsr-3866	218	6	in	in	ADP
fsr-3866	218	7	and	and	CCONJ
fsr-3866	218	8	of	of	ADP
fsr-3866	218	9	itself	itself	PRON
fsr-3866	218	10	is	be	AUX
fsr-3866	218	11	not	not	PART
fsr-3866	218	12	intended	intend	VERB
fsr-3866	218	13	to	to	PART
fsr-3866	218	14	give	give	VERB
fsr-3866	218	15	rise	rise	NOUN
fsr-3866	218	16	to	to	ADP
fsr-3866	218	17	a	a	DET
fsr-3866	218	18	cause	cause	NOUN
fsr-3866	218	19	of	of	ADP
fsr-3866	218	20	action	action	NOUN
fsr-3866	218	21	nor	nor	CCONJ
fsr-3866	218	22	to	to	PART
fsr-3866	218	23	create	create	VERB
fsr-3866	218	24	any	any	DET
fsr-3866	218	25	presumption	presumption	NOUN
fsr-3866	218	26	that	that	SCONJ
fsr-3866	218	27	a	a	DET
fsr-3866	218	28	legal	legal	ADJ
fsr-3866	218	29	duty	duty	NOUN
fsr-3866	218	30	has	have	AUX
fsr-3866	218	31	been	be	AUX
fsr-3866	218	32	breached	breach	VERB
fsr-3866	218	33	.	.	PUNCT
fsr-3866	219	1	the	the	DET
fsr-3866	219	2	standards	standard	NOUN
fsr-3866	219	3	are	be	AUX
fsr-3866	219	4	designed	design	VERB
fsr-3866	219	5	to	to	PART
fsr-3866	219	6	provide	provide	VERB
fsr-3866	219	7	cfp	cfp	PROPN
fsr-3866	219	8	designees	designee	NOUN
fsr-3866	219	9	a	a	DET
fsr-3866	219	10	structure	structure	NOUN
fsr-3866	219	11	for	for	ADP
fsr-3866	219	12	identifying	identify	VERB
fsr-3866	219	13	and	and	CCONJ
fsr-3866	219	14	implementing	implement	VERB
fsr-3866	219	15	expectations	expectation	NOUN
fsr-3866	219	16	regarding	regard	VERB
fsr-3866	219	17	the	the	DET
fsr-3866	219	18	professional	professional	ADJ
fsr-3866	219	19	practice	practice	NOUN
fsr-3866	219	20	of	of	ADP
fsr-3866	219	21	personal	personal	ADJ
fsr-3866	219	22	financial	financial	ADJ
fsr-3866	219	23	planning	planning	NOUN
fsr-3866	219	24	.	.	PUNCT
fsr-3866	220	1	they	they	PRON
fsr-3866	220	2	are	be	AUX
fsr-3866	220	3	not	not	PART
fsr-3866	220	4	designed	design	VERB
fsr-3866	220	5	to	to	PART
fsr-3866	220	6	be	be	AUX
fsr-3866	220	7	a	a	DET
fsr-3866	220	8	basis	basis	NOUN
fsr-3866	220	9	for	for	ADP
fsr-3866	220	10	legal	legal	ADJ
fsr-3866	220	11	liability	liability	NOUN
fsr-3866	220	12	.	.	PUNCT
fsr-3866	221	1	practice	practice	NOUN
fsr-3866	221	2	standards	standard	NOUN
fsr-3866	221	3	are	be	AUX
fsr-3866	221	4	not	not	PART
fsr-3866	221	5	intended	intend	VERB
fsr-3866	221	6	to	to	PART
fsr-3866	221	7	prescribe	prescribe	VERB
fsr-3866	221	8	step	step	NOUN
fsr-3866	221	9	-	-	PUNCT
fsr-3866	221	10	by	by	ADP
fsr-3866	221	11	-	-	PUNCT
fsr-3866	221	12	step	step	NOUN
fsr-3866	221	13	procedures	procedure	NOUN
fsr-3866	221	14	for	for	ADP
fsr-3866	221	15	providing	provide	VERB
fsr-3866	221	16	any	any	DET
fsr-3866	221	17	particular	particular	ADJ
fsr-3866	221	18	service	service	NOUN
fsr-3866	221	19	.	.	PUNCT
fsr-3866	222	1	such	such	ADJ
fsr-3866	222	2	procedures	procedure	NOUN
fsr-3866	222	3	may	may	AUX
fsr-3866	222	4	be	be	AUX
fsr-3866	222	5	provided	provide	VERB
fsr-3866	222	6	in	in	ADP
fsr-3866	222	7	practice	practice	NOUN
fsr-3866	222	8	aids	aid	NOUN
fsr-3866	222	9	developed	develop	VERB
fsr-3866	222	10	by	by	ADP
fsr-3866	222	11	various	various	ADJ
fsr-3866	222	12	financial	financial	ADJ
fsr-3866	222	13	planning	planning	NOUN
fsr-3866	222	14	organizations	organization	NOUN
fsr-3866	222	15	and	and	CCONJ
fsr-3866	222	16	other	other	ADJ
fsr-3866	222	17	sources	source	NOUN
fsr-3866	222	18	.	.	PUNCT
fsr-3866	223	1	practice	practice	NOUN
fsr-3866	223	2	standards	standard	NOUN
fsr-3866	223	3	are	be	AUX
fsr-3866	223	4	being	be	AUX
fsr-3866	223	5	developed	develop	VERB
fsr-3866	223	6	for	for	ADP
fsr-3866	223	7	selected	select	VERB
fsr-3866	223	8	financial	financial	ADJ
fsr-3866	223	9	planning	planning	NOUN
fsr-3866	223	10	activities	activity	NOUN
fsr-3866	223	11	identified	identify	VERB
fsr-3866	223	12	in	in	ADP
fsr-3866	223	13	a	a	DET
fsr-3866	223	14	financial	financial	ADJ
fsr-3866	223	15	planner	planner	NOUN
fsr-3866	223	16	job	job	NOUN
fsr-3866	223	17	analysis	analysis	NOUN
fsr-3866	223	18	first	first	ADV
fsr-3866	223	19	conducted	conduct	VERB
fsr-3866	223	20	by	by	ADP
fsr-3866	223	21	the	the	DET
fsr-3866	223	22	cfp	cfp	PROPN
fsr-3866	223	23	board	board	NOUN
fsr-3866	223	24	in	in	ADP
fsr-3866	223	25	1987	1987	NUM
fsr-3866	223	26	and	and	CCONJ
fsr-3866	223	27	updated	update	VERB
fsr-3866	223	28	in	in	ADP
fsr-3866	223	29	1994	1994	NUM
fsr-3866	223	30	by	by	ADP
fsr-3866	223	31	ctb	ctb	PROPN
fsr-3866	223	32	/	/	SYM
fsr-3866	223	33	mcgraw	mcgraw	PROPN
fsr-3866	223	34	-	-	PUNCT
fsr-3866	223	35	hill	hill	NOUN
fsr-3866	223	36	,	,	PUNCT
fsr-3866	223	37	an	an	DET
fsr-3866	223	38	independent	independent	ADJ
fsr-3866	223	39	consulting	consulting	NOUN
fsr-3866	223	40	firm	firm	NOUN
fsr-3866	223	41	.	.	PUNCT
fsr-3866	224	1	financial	financial	ADJ
fsr-3866	224	2	planning	planning	NOUN
fsr-3866	224	3	process	process	NOUN
fsr-3866	224	4	related	relate	VERB
fsr-3866	224	5	practice	practice	NOUN
fsr-3866	224	6	standard	standard	ADJ
fsr-3866	224	7	series	series	NOUN
fsr-3866	224	8	establishing	establish	VERB
fsr-3866	224	9	and	and	CCONJ
fsr-3866	224	10	defining	define	VERB
fsr-3866	224	11	the	the	DET
fsr-3866	224	12	relationship	relationship	NOUN
fsr-3866	224	13	with	with	ADP
fsr-3866	224	14	the	the	DET
fsr-3866	224	15	client	client	NOUN
fsr-3866	224	16	100	100	NUM
fsr-3866	224	17	gathering	gathering	NOUN
fsr-3866	224	18	client	client	NOUN
fsr-3866	224	19	data	datum	NOUN
fsr-3866	224	20	including	include	VERB
fsr-3866	224	21	goals	goal	NOUN
fsr-3866	224	22	200	200	NUM
fsr-3866	224	23	analyzing	analyzing	NOUN
fsr-3866	224	24	and	and	CCONJ
fsr-3866	224	25	evaluating	evaluate	VERB
fsr-3866	224	26	the	the	DET
fsr-3866	224	27	client	client	NOUN
fsr-3866	224	28	’s	’s	PART
fsr-3866	224	29	financial	financial	ADJ
fsr-3866	224	30	status	status	NOUN
fsr-3866	224	31	300	300	NUM
fsr-3866	224	32	developing	develop	VERB
fsr-3866	224	33	and	and	CCONJ
fsr-3866	224	34	presenting	present	VERB
fsr-3866	224	35	financial	financial	ADJ
fsr-3866	224	36	planning	planning	NOUN
fsr-3866	224	37	recommendations	recommendation	NOUN
fsr-3866	224	38	and/or	and/or	CCONJ
fsr-3866	224	39	alternatives	alternative	VERB
fsr-3866	224	40	400	400	NUM
fsr-3866	224	41	implementing	implement	VERB
fsr-3866	224	42	the	the	DET
fsr-3866	224	43	financial	financial	ADJ
fsr-3866	224	44	planning	planning	NOUN
fsr-3866	224	45	recommendations	recommendation	NOUN
fsr-3866	224	46	500	500	NUM
fsr-3866	224	47	monitoring	monitor	VERB
fsr-3866	224	48	the	the	DET
fsr-3866	224	49	financial	financial	ADJ
fsr-3866	224	50	planning	planning	NOUN
fsr-3866	224	51	recommendations	recommendation	NOUN
fsr-3866	224	52	600	600	NUM
fsr-3866	224	53	compliance	compliance	NOUN
fsr-3866	224	54	the	the	DET
fsr-3866	224	55	practice	practice	NOUN
fsr-3866	224	56	of	of	ADP
fsr-3866	224	57	financial	financial	ADJ
fsr-3866	224	58	planning	planning	NOUN
fsr-3866	224	59	consistent	consistent	ADJ
fsr-3866	224	60	with	with	ADP
fsr-3866	224	61	these	these	DET
fsr-3866	224	62	standards	standard	NOUN
fsr-3866	224	63	is	be	AUX
fsr-3866	224	64	required	require	VERB
fsr-3866	224	65	for	for	ADP
fsr-3866	224	66	cfp	cfp	PROPN
fsr-3866	224	67	designees	designee	NOUN
fsr-3866	224	68	and	and	CCONJ
fsr-3866	224	69	will	will	AUX
fsr-3866	224	70	be	be	AUX
fsr-3866	224	71	enforced	enforce	VERB
fsr-3866	224	72	by	by	ADP
fsr-3866	224	73	the	the	DET
fsr-3866	224	74	cfp	cfp	PROPN
fsr-3866	224	75	board	board	NOUN
fsr-3866	224	76	.	.	PUNCT
fsr-3866	225	1	252	252	NUM
fsr-3866	225	2	r.p	r.p	NOUN
fsr-3866	225	3	.	.	PUNCT
fsr-3866	225	4	goss	goss	PROPN
fsr-3866	225	5	/	/	SYM
fsr-3866	225	6	financial	financial	ADJ
fsr-3866	225	7	services	service	NOUN
fsr-3866	225	8	review	review	VERB
fsr-3866	225	9	7	7	NUM
fsr-3866	225	10	(	(	PUNCT
fsr-3866	225	11	1998	1998	NUM
fsr-3866	225	12	)	)	PUNCT
fsr-3866	226	1	237–256	237–256	NUM
fsr-3866	226	2	practice	practice	NOUN
fsr-3866	226	3	standard	standard	ADJ
fsr-3866	226	4	100	100	NUM
fsr-3866	226	5	-	-	SYM
fsr-3866	226	6	1	1	NUM
fsr-3866	226	7	establishing	establish	VERB
fsr-3866	226	8	and	and	CCONJ
fsr-3866	226	9	defining	define	VERB
fsr-3866	226	10	the	the	DET
fsr-3866	226	11	relationship	relationship	NOUN
fsr-3866	226	12	with	with	ADP
fsr-3866	226	13	the	the	DET
fsr-3866	226	14	client	client	NOUN
fsr-3866	226	15	defining	define	VERB
fsr-3866	226	16	the	the	DET
fsr-3866	226	17	scope	scope	NOUN
fsr-3866	226	18	of	of	ADP
fsr-3866	226	19	the	the	DET
fsr-3866	226	20	engagement	engagement	NOUN
fsr-3866	226	21	the	the	DET
fsr-3866	226	22	scope	scope	NOUN
fsr-3866	226	23	of	of	ADP
fsr-3866	226	24	the	the	DET
fsr-3866	226	25	engagement	engagement	NOUN
fsr-3866	226	26	shall	shall	AUX
fsr-3866	226	27	be	be	AUX
fsr-3866	226	28	mutually	mutually	ADV
fsr-3866	226	29	defined	define	VERB
fsr-3866	226	30	by	by	ADP
fsr-3866	226	31	the	the	DET
fsr-3866	226	32	financial	financial	ADJ
fsr-3866	226	33	planning	planning	NOUN
fsr-3866	226	34	practitioner	practitioner	NOUN
fsr-3866	226	35	and	and	CCONJ
fsr-3866	226	36	the	the	DET
fsr-3866	226	37	client	client	NOUN
fsr-3866	226	38	prior	prior	ADV
fsr-3866	226	39	to	to	ADP
fsr-3866	226	40	providing	provide	VERB
fsr-3866	226	41	any	any	DET
fsr-3866	226	42	financial	financial	ADJ
fsr-3866	226	43	planning	planning	NOUN
fsr-3866	226	44	service	service	NOUN
fsr-3866	226	45	.	.	PUNCT
fsr-3866	227	1	explanation	explanation	NOUN
fsr-3866	227	2	of	of	ADP
fsr-3866	227	3	this	this	DET
fsr-3866	227	4	practice	practice	NOUN
fsr-3866	227	5	standard	standard	NOUN
fsr-3866	227	6	prior	prior	ADV
fsr-3866	227	7	to	to	ADP
fsr-3866	227	8	providing	provide	VERB
fsr-3866	227	9	any	any	DET
fsr-3866	227	10	financial	financial	ADJ
fsr-3866	227	11	planning	planning	NOUN
fsr-3866	227	12	service	service	NOUN
fsr-3866	227	13	,	,	PUNCT
fsr-3866	227	14	a	a	DET
fsr-3866	227	15	financial	financial	ADJ
fsr-3866	227	16	planning	planning	NOUN
fsr-3866	227	17	practitioner	practitioner	NOUN
fsr-3866	227	18	and	and	CCONJ
fsr-3866	227	19	the	the	DET
fsr-3866	227	20	client	client	NOUN
fsr-3866	227	21	shall	shall	AUX
fsr-3866	227	22	mutually	mutually	ADV
fsr-3866	227	23	define	define	VERB
fsr-3866	227	24	the	the	DET
fsr-3866	227	25	scope	scope	NOUN
fsr-3866	227	26	of	of	ADP
fsr-3866	227	27	the	the	DET
fsr-3866	227	28	engagement	engagement	NOUN
fsr-3866	227	29	.	.	PUNCT
fsr-3866	228	1	the	the	DET
fsr-3866	228	2	process	process	NOUN
fsr-3866	228	3	of	of	ADP
fsr-3866	228	4	“	"	PUNCT
fsr-3866	228	5	mutually	mutually	ADV
fsr-3866	228	6	-	-	PUNCT
fsr-3866	228	7	defining	define	VERB
fsr-3866	228	8	”	"	PUNCT
fsr-3866	228	9	is	be	AUX
fsr-3866	228	10	essential	essential	ADJ
fsr-3866	228	11	in	in	ADP
fsr-3866	228	12	determining	determine	VERB
fsr-3866	228	13	what	what	PRON
fsr-3866	228	14	activities	activity	NOUN
fsr-3866	228	15	may	may	AUX
fsr-3866	228	16	be	be	AUX
fsr-3866	228	17	necessary	necessary	ADJ
fsr-3866	228	18	to	to	PART
fsr-3866	228	19	proceed	proceed	VERB
fsr-3866	228	20	with	with	ADP
fsr-3866	228	21	the	the	DET
fsr-3866	228	22	client	client	NOUN
fsr-3866	228	23	engagement	engagement	NOUN
fsr-3866	228	24	.	.	PUNCT
fsr-3866	229	1	this	this	PRON
fsr-3866	229	2	is	be	AUX
fsr-3866	229	3	accomplished	accomplish	VERB
fsr-3866	229	4	by	by	ADP
fsr-3866	229	5	:	:	PUNCT
fsr-3866	229	6	●	●	PUNCT
fsr-3866	229	7	identifying	identify	VERB
fsr-3866	229	8	the	the	DET
fsr-3866	229	9	service(s	service(s	NOUN
fsr-3866	229	10	)	)	PUNCT
fsr-3866	229	11	to	to	PART
fsr-3866	229	12	be	be	AUX
fsr-3866	229	13	provided	provide	VERB
fsr-3866	229	14	;	;	PUNCT
fsr-3866	229	15	●	●	PUNCT
fsr-3866	229	16	disclosing	disclose	VERB
fsr-3866	229	17	financial	financial	ADJ
fsr-3866	229	18	planning	planning	NOUN
fsr-3866	229	19	practitioner	practitioner	NOUN
fsr-3866	229	20	’s	’s	PART
fsr-3866	229	21	compensation	compensation	PROPN
fsr-3866	229	22	arrangement(s	arrangement(s	PROPN
fsr-3866	229	23	)	)	PUNCT
fsr-3866	229	24	;	;	PUNCT
fsr-3866	229	25	●	●	PUNCT
fsr-3866	229	26	determining	determine	VERB
fsr-3866	229	27	the	the	DET
fsr-3866	229	28	client	client	NOUN
fsr-3866	229	29	’s	’s	PART
fsr-3866	229	30	and	and	CCONJ
fsr-3866	229	31	the	the	DET
fsr-3866	229	32	financial	financial	ADJ
fsr-3866	229	33	planning	planning	NOUN
fsr-3866	229	34	practitioner	practitioner	NOUN
fsr-3866	229	35	’s	’s	PART
fsr-3866	229	36	responsibilities	responsibility	NOUN
fsr-3866	229	37	;	;	PUNCT
fsr-3866	229	38	●	●	PUNCT
fsr-3866	229	39	establishing	establish	VERB
fsr-3866	229	40	the	the	DET
fsr-3866	229	41	duration	duration	NOUN
fsr-3866	229	42	of	of	ADP
fsr-3866	229	43	the	the	DET
fsr-3866	229	44	engagement	engagement	NOUN
fsr-3866	229	45	;	;	PUNCT
fsr-3866	229	46	and	and	CCONJ
fsr-3866	229	47	●	●	PUNCT
fsr-3866	229	48	providing	provide	VERB
fsr-3866	229	49	any	any	DET
fsr-3866	229	50	additional	additional	ADJ
fsr-3866	229	51	information	information	NOUN
fsr-3866	229	52	necessary	necessary	ADJ
fsr-3866	229	53	to	to	PART
fsr-3866	229	54	define	define	VERB
fsr-3866	229	55	or	or	CCONJ
fsr-3866	229	56	limit	limit	VERB
fsr-3866	229	57	the	the	DET
fsr-3866	229	58	scope	scope	NOUN
fsr-3866	229	59	.	.	PUNCT
fsr-3866	230	1	the	the	DET
fsr-3866	230	2	scope	scope	NOUN
fsr-3866	230	3	of	of	ADP
fsr-3866	230	4	the	the	DET
fsr-3866	230	5	engagement	engagement	NOUN
fsr-3866	230	6	may	may	AUX
fsr-3866	230	7	include	include	VERB
fsr-3866	230	8	one	one	NUM
fsr-3866	230	9	or	or	CCONJ
fsr-3866	230	10	more	more	ADJ
fsr-3866	230	11	financial	financial	ADJ
fsr-3866	230	12	planning	planning	NOUN
fsr-3866	230	13	subject	subject	NOUN
fsr-3866	230	14	areas	area	NOUN
fsr-3866	230	15	.	.	PUNCT
fsr-3866	231	1	it	it	PRON
fsr-3866	231	2	is	be	AUX
fsr-3866	231	3	acceptable	acceptable	ADJ
fsr-3866	231	4	to	to	PART
fsr-3866	231	5	mutually	mutually	ADV
fsr-3866	231	6	define	define	VERB
fsr-3866	231	7	engagements	engagement	NOUN
fsr-3866	231	8	in	in	ADP
fsr-3866	231	9	which	which	PRON
fsr-3866	231	10	the	the	DET
fsr-3866	231	11	scope	scope	NOUN
fsr-3866	231	12	is	be	AUX
fsr-3866	231	13	limited	limit	VERB
fsr-3866	231	14	to	to	ADP
fsr-3866	231	15	specific	specific	ADJ
fsr-3866	231	16	activities	activity	NOUN
fsr-3866	231	17	.	.	PUNCT
fsr-3866	232	1	this	this	PRON
fsr-3866	232	2	serves	serve	VERB
fsr-3866	232	3	to	to	PART
fsr-3866	232	4	establish	establish	VERB
fsr-3866	232	5	realistic	realistic	ADJ
fsr-3866	232	6	expectations	expectation	NOUN
fsr-3866	232	7	both	both	CCONJ
fsr-3866	232	8	for	for	ADP
fsr-3866	232	9	the	the	DET
fsr-3866	232	10	client	client	NOUN
fsr-3866	232	11	and	and	CCONJ
fsr-3866	232	12	the	the	DET
fsr-3866	232	13	practitioner	practitioner	NOUN
fsr-3866	232	14	.	.	PUNCT
fsr-3866	233	1	this	this	DET
fsr-3866	233	2	practice	practice	NOUN
fsr-3866	233	3	standard	standard	NOUN
fsr-3866	233	4	does	do	AUX
fsr-3866	233	5	not	not	PART
fsr-3866	233	6	require	require	VERB
fsr-3866	233	7	the	the	DET
fsr-3866	233	8	scope	scope	NOUN
fsr-3866	233	9	of	of	ADP
fsr-3866	233	10	the	the	DET
fsr-3866	233	11	engagement	engagement	NOUN
fsr-3866	233	12	to	to	PART
fsr-3866	233	13	be	be	AUX
fsr-3866	233	14	in	in	ADP
fsr-3866	233	15	writing	writing	NOUN
fsr-3866	233	16	.	.	PUNCT
fsr-3866	234	1	however	however	ADV
fsr-3866	234	2	,	,	PUNCT
fsr-3866	234	3	as	as	SCONJ
fsr-3866	234	4	noted	note	VERB
fsr-3866	234	5	in	in	ADP
fsr-3866	234	6	section	section	NOUN
fsr-3866	234	7	3	3	NUM
fsr-3866	234	8	,	,	PUNCT
fsr-3866	234	9	there	there	PRON
fsr-3866	234	10	may	may	AUX
fsr-3866	234	11	be	be	AUX
fsr-3866	234	12	certain	certain	ADJ
fsr-3866	234	13	disclosures	disclosure	NOUN
fsr-3866	234	14	that	that	PRON
fsr-3866	234	15	might	might	AUX
fsr-3866	234	16	be	be	AUX
fsr-3866	234	17	required	require	VERB
fsr-3866	234	18	to	to	PART
fsr-3866	234	19	be	be	AUX
fsr-3866	234	20	in	in	ADP
fsr-3866	234	21	writing	writing	NOUN
fsr-3866	234	22	.	.	PUNCT
fsr-3866	235	1	as	as	SCONJ
fsr-3866	235	2	the	the	DET
fsr-3866	235	3	relationship	relationship	NOUN
fsr-3866	235	4	proceeds	proceed	VERB
fsr-3866	235	5	,	,	PUNCT
fsr-3866	235	6	the	the	DET
fsr-3866	235	7	scope	scope	NOUN
fsr-3866	235	8	may	may	AUX
fsr-3866	235	9	change	change	VERB
fsr-3866	235	10	by	by	ADP
fsr-3866	235	11	mutual	mutual	ADJ
fsr-3866	235	12	understanding	understanding	NOUN
fsr-3866	235	13	.	.	PUNCT
fsr-3866	236	1	this	this	DET
fsr-3866	236	2	practice	practice	NOUN
fsr-3866	236	3	standard	standard	NOUN
fsr-3866	236	4	shall	shall	AUX
fsr-3866	236	5	not	not	PART
fsr-3866	236	6	be	be	AUX
fsr-3866	236	7	considered	consider	VERB
fsr-3866	236	8	alone	alone	ADJ
fsr-3866	236	9	,	,	PUNCT
fsr-3866	236	10	but	but	CCONJ
fsr-3866	236	11	in	in	ADP
fsr-3866	236	12	conjunction	conjunction	NOUN
fsr-3866	236	13	with	with	ADP
fsr-3866	236	14	all	all	DET
fsr-3866	236	15	other	other	ADJ
fsr-3866	236	16	practice	practice	NOUN
fsr-3866	236	17	standards	standard	NOUN
fsr-3866	236	18	.	.	PUNCT
fsr-3866	237	1	effective	effective	ADJ
fsr-3866	237	2	date	date	NOUN
fsr-3866	237	3	this	this	DET
fsr-3866	237	4	practice	practice	NOUN
fsr-3866	237	5	standard	standard	NOUN
fsr-3866	237	6	shall	shall	AUX
fsr-3866	237	7	be	be	AUX
fsr-3866	237	8	effective	effective	ADJ
fsr-3866	237	9	january	january	PROPN
fsr-3866	237	10	1	1	NUM
fsr-3866	237	11	,	,	PUNCT
fsr-3866	237	12	1999	1999	NUM
fsr-3866	237	13	.	.	PUNCT
fsr-3866	238	1	practice	practice	NOUN
fsr-3866	238	2	standard	standard	ADJ
fsr-3866	238	3	200	200	NUM
fsr-3866	238	4	-	-	SYM
fsr-3866	238	5	1	1	NUM
fsr-3866	238	6	gathering	gathering	NOUN
fsr-3866	238	7	client	client	NOUN
fsr-3866	238	8	data	datum	NOUN
fsr-3866	238	9	determining	determine	VERB
fsr-3866	238	10	a	a	DET
fsr-3866	238	11	client	client	NOUN
fsr-3866	238	12	’s	’s	PART
fsr-3866	238	13	personal	personal	ADJ
fsr-3866	238	14	and	and	CCONJ
fsr-3866	238	15	financial	financial	ADJ
fsr-3866	238	16	goals	goal	NOUN
fsr-3866	238	17	,	,	PUNCT
fsr-3866	238	18	needs	need	NOUN
fsr-3866	238	19	and	and	CCONJ
fsr-3866	238	20	priorities	priority	NOUN
fsr-3866	238	21	a	a	DET
fsr-3866	238	22	client	client	NOUN
fsr-3866	238	23	’s	’s	PART
fsr-3866	238	24	personal	personal	ADJ
fsr-3866	238	25	and	and	CCONJ
fsr-3866	238	26	financial	financial	ADJ
fsr-3866	238	27	goals	goal	NOUN
fsr-3866	238	28	,	,	PUNCT
fsr-3866	238	29	needs	need	NOUN
fsr-3866	238	30	and	and	CCONJ
fsr-3866	238	31	priorities	priority	NOUN
fsr-3866	238	32	that	that	PRON
fsr-3866	238	33	are	be	AUX
fsr-3866	238	34	relevant	relevant	ADJ
fsr-3866	238	35	to	to	ADP
fsr-3866	238	36	the	the	DET
fsr-3866	238	37	scope	scope	NOUN
fsr-3866	238	38	of	of	ADP
fsr-3866	238	39	the	the	DET
fsr-3866	238	40	engagement	engagement	NOUN
fsr-3866	238	41	and	and	CCONJ
fsr-3866	238	42	the	the	DET
fsr-3866	238	43	service(s	service(s	NOUN
fsr-3866	238	44	)	)	PUNCT
fsr-3866	238	45	being	be	AUX
fsr-3866	238	46	provided	provide	VERB
fsr-3866	238	47	shall	shall	AUX
fsr-3866	238	48	be	be	AUX
fsr-3866	238	49	mutually	mutually	ADV
fsr-3866	238	50	defined	define	VERB
fsr-3866	238	51	by	by	ADP
fsr-3866	238	52	the	the	DET
fsr-3866	238	53	253r.p	253r.p	NOUN
fsr-3866	238	54	.	.	PUNCT
fsr-3866	239	1	goss	goss	PROPN
fsr-3866	239	2	/	/	SYM
fsr-3866	239	3	financial	financial	ADJ
fsr-3866	239	4	services	service	NOUN
fsr-3866	239	5	review	review	VERB
fsr-3866	239	6	7	7	NUM
fsr-3866	239	7	(	(	PUNCT
fsr-3866	239	8	1998	1998	NUM
fsr-3866	239	9	)	)	PUNCT
fsr-3866	240	1	237–256	237–256	NUM
fsr-3866	240	2	financial	financial	ADJ
fsr-3866	240	3	planning	planning	NOUN
fsr-3866	240	4	practitioner	practitioner	NOUN
fsr-3866	240	5	and	and	CCONJ
fsr-3866	240	6	the	the	DET
fsr-3866	240	7	client	client	NOUN
fsr-3866	240	8	prior	prior	ADV
fsr-3866	240	9	to	to	ADP
fsr-3866	240	10	making	make	VERB
fsr-3866	240	11	and/or	and/or	CCONJ
fsr-3866	240	12	implementing	implement	VERB
fsr-3866	240	13	any	any	DET
fsr-3866	240	14	recommendations	recommendation	NOUN
fsr-3866	240	15	.	.	PUNCT
fsr-3866	241	1	explanation	explanation	NOUN
fsr-3866	241	2	of	of	ADP
fsr-3866	241	3	this	this	DET
fsr-3866	241	4	practice	practice	NOUN
fsr-3866	241	5	standard	standard	NOUN
fsr-3866	241	6	prior	prior	ADV
fsr-3866	241	7	to	to	ADP
fsr-3866	241	8	making	make	VERB
fsr-3866	241	9	recommendations	recommendation	NOUN
fsr-3866	241	10	to	to	ADP
fsr-3866	241	11	a	a	DET
fsr-3866	241	12	client	client	NOUN
fsr-3866	241	13	,	,	PUNCT
fsr-3866	241	14	a	a	DET
fsr-3866	241	15	financial	financial	ADJ
fsr-3866	241	16	planning	planning	NOUN
fsr-3866	241	17	practitioner	practitioner	NOUN
fsr-3866	241	18	(	(	PUNCT
fsr-3866	241	19	practitioner	practitioner	NOUN
fsr-3866	241	20	)	)	PUNCT
fsr-3866	241	21	and	and	CCONJ
fsr-3866	241	22	the	the	DET
fsr-3866	241	23	client	client	NOUN
fsr-3866	241	24	shall	shall	AUX
fsr-3866	241	25	mutually	mutually	ADV
fsr-3866	241	26	define	define	VERB
fsr-3866	241	27	the	the	DET
fsr-3866	241	28	client	client	NOUN
fsr-3866	241	29	’s	’s	PART
fsr-3866	241	30	personal	personal	ADJ
fsr-3866	241	31	and	and	CCONJ
fsr-3866	241	32	financial	financial	ADJ
fsr-3866	241	33	goals	goal	NOUN
fsr-3866	241	34	,	,	PUNCT
fsr-3866	241	35	needs	need	NOUN
fsr-3866	241	36	and	and	CCONJ
fsr-3866	241	37	priorities	priority	NOUN
fsr-3866	241	38	.	.	PUNCT
fsr-3866	242	1	in	in	ADP
fsr-3866	242	2	order	order	NOUN
fsr-3866	242	3	to	to	PART
fsr-3866	242	4	arrive	arrive	VERB
fsr-3866	242	5	at	at	ADP
fsr-3866	242	6	such	such	DET
fsr-3866	242	7	a	a	DET
fsr-3866	242	8	definition	definition	NOUN
fsr-3866	242	9	,	,	PUNCT
fsr-3866	242	10	the	the	DET
fsr-3866	242	11	practitioner	practitioner	NOUN
fsr-3866	242	12	will	will	AUX
fsr-3866	242	13	need	need	VERB
fsr-3866	242	14	to	to	PART
fsr-3866	242	15	explore	explore	VERB
fsr-3866	242	16	the	the	DET
fsr-3866	242	17	client	client	NOUN
fsr-3866	242	18	’s	’s	PART
fsr-3866	242	19	values	value	NOUN
fsr-3866	242	20	,	,	PUNCT
fsr-3866	242	21	attitudes	attitude	NOUN
fsr-3866	242	22	,	,	PUNCT
fsr-3866	242	23	expectations	expectation	NOUN
fsr-3866	242	24	,	,	PUNCT
fsr-3866	242	25	and	and	CCONJ
fsr-3866	242	26	time	time	NOUN
fsr-3866	242	27	horizons	horizon	NOUN
fsr-3866	242	28	as	as	SCONJ
fsr-3866	242	29	they	they	PRON
fsr-3866	242	30	affect	affect	VERB
fsr-3866	242	31	the	the	DET
fsr-3866	242	32	client	client	NOUN
fsr-3866	242	33	’s	’s	PART
fsr-3866	242	34	goals	goal	NOUN
fsr-3866	242	35	,	,	PUNCT
fsr-3866	242	36	needs	need	NOUN
fsr-3866	242	37	,	,	PUNCT
fsr-3866	242	38	and	and	CCONJ
fsr-3866	242	39	priorities	priority	NOUN
fsr-3866	242	40	.	.	PUNCT
fsr-3866	243	1	the	the	DET
fsr-3866	243	2	process	process	NOUN
fsr-3866	243	3	of	of	ADP
fsr-3866	243	4	“	"	PUNCT
fsr-3866	243	5	mutually	mutually	ADV
fsr-3866	243	6	-	-	PUNCT
fsr-3866	243	7	defining	define	VERB
fsr-3866	243	8	”	"	PUNCT
fsr-3866	243	9	is	be	AUX
fsr-3866	243	10	essential	essential	ADJ
fsr-3866	243	11	in	in	ADP
fsr-3866	243	12	determining	determine	VERB
fsr-3866	243	13	what	what	PRON
fsr-3866	243	14	activities	activity	NOUN
fsr-3866	243	15	may	may	AUX
fsr-3866	243	16	be	be	AUX
fsr-3866	243	17	necessary	necessary	ADJ
fsr-3866	243	18	to	to	PART
fsr-3866	243	19	proceed	proceed	VERB
fsr-3866	243	20	with	with	ADP
fsr-3866	243	21	the	the	DET
fsr-3866	243	22	client	client	NOUN
fsr-3866	243	23	engagement	engagement	NOUN
fsr-3866	243	24	.	.	PUNCT
fsr-3866	244	1	personal	personal	ADJ
fsr-3866	244	2	values	value	NOUN
fsr-3866	244	3	and	and	CCONJ
fsr-3866	244	4	attitudes	attitude	NOUN
fsr-3866	244	5	shape	shape	VERB
fsr-3866	244	6	a	a	DET
fsr-3866	244	7	client	client	NOUN
fsr-3866	244	8	’s	’s	PART
fsr-3866	244	9	goals	goal	NOUN
fsr-3866	244	10	and	and	CCONJ
fsr-3866	244	11	objectives	objective	NOUN
fsr-3866	244	12	and	and	CCONJ
fsr-3866	244	13	the	the	DET
fsr-3866	244	14	priority	priority	NOUN
fsr-3866	244	15	placed	place	VERB
fsr-3866	244	16	on	on	ADP
fsr-3866	244	17	them	they	PRON
fsr-3866	244	18	.	.	PUNCT
fsr-3866	245	1	accordingly	accordingly	ADV
fsr-3866	245	2	,	,	PUNCT
fsr-3866	245	3	these	these	DET
fsr-3866	245	4	goals	goal	NOUN
fsr-3866	245	5	and	and	CCONJ
fsr-3866	245	6	objectives	objective	NOUN
fsr-3866	245	7	must	must	AUX
fsr-3866	245	8	be	be	AUX
fsr-3866	245	9	consistent	consistent	ADJ
fsr-3866	245	10	with	with	ADP
fsr-3866	245	11	the	the	DET
fsr-3866	245	12	client	client	NOUN
fsr-3866	245	13	’s	’s	PART
fsr-3866	245	14	values	value	NOUN
fsr-3866	245	15	and	and	CCONJ
fsr-3866	245	16	attitudes	attitude	NOUN
fsr-3866	245	17	in	in	ADP
fsr-3866	245	18	order	order	NOUN
fsr-3866	245	19	for	for	SCONJ
fsr-3866	245	20	the	the	DET
fsr-3866	245	21	client	client	NOUN
fsr-3866	245	22	to	to	PART
fsr-3866	245	23	make	make	VERB
fsr-3866	245	24	the	the	DET
fsr-3866	245	25	commitment	commitment	NOUN
fsr-3866	245	26	necessary	necessary	ADJ
fsr-3866	245	27	to	to	PART
fsr-3866	245	28	accomplish	accomplish	VERB
fsr-3866	245	29	them	they	PRON
fsr-3866	245	30	.	.	PUNCT
fsr-3866	246	1	goals	goal	NOUN
fsr-3866	246	2	and	and	CCONJ
fsr-3866	246	3	objectives	objective	NOUN
fsr-3866	246	4	provide	provide	VERB
fsr-3866	246	5	focus	focus	NOUN
fsr-3866	246	6	,	,	PUNCT
fsr-3866	246	7	purpose	purpose	NOUN
fsr-3866	246	8	,	,	PUNCT
fsr-3866	246	9	vision	vision	NOUN
fsr-3866	246	10	,	,	PUNCT
fsr-3866	246	11	and	and	CCONJ
fsr-3866	246	12	direction	direction	NOUN
fsr-3866	246	13	for	for	ADP
fsr-3866	246	14	the	the	DET
fsr-3866	246	15	financial	financial	ADJ
fsr-3866	246	16	planning	planning	NOUN
fsr-3866	246	17	process	process	NOUN
fsr-3866	246	18	.	.	PUNCT
fsr-3866	247	1	it	it	PRON
fsr-3866	247	2	is	be	AUX
fsr-3866	247	3	essential	essential	ADJ
fsr-3866	247	4	that	that	SCONJ
fsr-3866	247	5	objectives	objective	NOUN
fsr-3866	247	6	relative	relative	ADJ
fsr-3866	247	7	to	to	ADP
fsr-3866	247	8	the	the	DET
fsr-3866	247	9	scope	scope	NOUN
fsr-3866	247	10	of	of	ADP
fsr-3866	247	11	the	the	DET
fsr-3866	247	12	engagement	engagement	NOUN
fsr-3866	247	13	are	be	AUX
fsr-3866	247	14	determined	determine	VERB
fsr-3866	247	15	and	and	CCONJ
fsr-3866	247	16	that	that	SCONJ
fsr-3866	247	17	they	they	PRON
fsr-3866	247	18	are	be	AUX
fsr-3866	247	19	clear	clear	ADJ
fsr-3866	247	20	,	,	PUNCT
fsr-3866	247	21	precise	precise	ADJ
fsr-3866	247	22	,	,	PUNCT
fsr-3866	247	23	consistent	consistent	ADJ
fsr-3866	247	24	,	,	PUNCT
fsr-3866	247	25	and	and	CCONJ
fsr-3866	247	26	measurable	measurable	ADJ
fsr-3866	247	27	.	.	PUNCT
fsr-3866	248	1	the	the	DET
fsr-3866	248	2	role	role	NOUN
fsr-3866	248	3	of	of	ADP
fsr-3866	248	4	the	the	DET
fsr-3866	248	5	practitioner	practitioner	NOUN
fsr-3866	248	6	is	be	AUX
fsr-3866	248	7	to	to	PART
fsr-3866	248	8	facilitate	facilitate	VERB
fsr-3866	248	9	the	the	DET
fsr-3866	248	10	goal	goal	NOUN
fsr-3866	248	11	-	-	PUNCT
fsr-3866	248	12	setting	set	VERB
fsr-3866	248	13	process	process	NOUN
fsr-3866	248	14	in	in	ADP
fsr-3866	248	15	order	order	NOUN
fsr-3866	248	16	to	to	PART
fsr-3866	248	17	clarify	clarify	VERB
fsr-3866	248	18	,	,	PUNCT
fsr-3866	248	19	with	with	ADP
fsr-3866	248	20	the	the	DET
fsr-3866	248	21	client	client	NOUN
fsr-3866	248	22	,	,	PUNCT
fsr-3866	248	23	goals	goal	NOUN
fsr-3866	248	24	and	and	CCONJ
fsr-3866	248	25	objectives	objective	NOUN
fsr-3866	248	26	,	,	PUNCT
fsr-3866	248	27	and	and	CCONJ
fsr-3866	248	28	,	,	PUNCT
fsr-3866	248	29	when	when	SCONJ
fsr-3866	248	30	appropriate	appropriate	ADJ
fsr-3866	248	31	,	,	PUNCT
fsr-3866	248	32	the	the	DET
fsr-3866	248	33	practitioner	practitioner	NOUN
fsr-3866	248	34	must	must	AUX
fsr-3866	248	35	try	try	VERB
fsr-3866	248	36	to	to	PART
fsr-3866	248	37	assist	assist	VERB
fsr-3866	248	38	clients	client	NOUN
fsr-3866	248	39	in	in	ADP
fsr-3866	248	40	recognizing	recognize	VERB
fsr-3866	248	41	the	the	DET
fsr-3866	248	42	implications	implication	NOUN
fsr-3866	248	43	of	of	ADP
fsr-3866	248	44	unrealistic	unrealistic	ADJ
fsr-3866	248	45	goals	goal	NOUN
fsr-3866	248	46	and	and	CCONJ
fsr-3866	248	47	objectives	objective	NOUN
fsr-3866	248	48	.	.	PUNCT
fsr-3866	249	1	this	this	DET
fsr-3866	249	2	practice	practice	NOUN
fsr-3866	249	3	standard	standard	ADJ
fsr-3866	249	4	addresses	address	NOUN
fsr-3866	249	5	only	only	ADV
fsr-3866	249	6	the	the	DET
fsr-3866	249	7	tasks	task	NOUN
fsr-3866	249	8	of	of	ADP
fsr-3866	249	9	determining	determine	VERB
fsr-3866	249	10	a	a	DET
fsr-3866	249	11	client	client	NOUN
fsr-3866	249	12	’s	’s	PART
fsr-3866	249	13	personal	personal	ADJ
fsr-3866	249	14	and	and	CCONJ
fsr-3866	249	15	financial	financial	ADJ
fsr-3866	249	16	goals	goal	NOUN
fsr-3866	249	17	,	,	PUNCT
fsr-3866	249	18	needs	need	NOUN
fsr-3866	249	19	and	and	CCONJ
fsr-3866	249	20	priorities	priority	NOUN
fsr-3866	249	21	;	;	PUNCT
fsr-3866	249	22	assessing	assess	VERB
fsr-3866	249	23	a	a	DET
fsr-3866	249	24	client	client	NOUN
fsr-3866	249	25	’s	’s	PART
fsr-3866	249	26	values	value	NOUN
fsr-3866	249	27	,	,	PUNCT
fsr-3866	249	28	attitudes	attitude	NOUN
fsr-3866	249	29	and	and	CCONJ
fsr-3866	249	30	expectations	expectation	NOUN
fsr-3866	249	31	;	;	PUNCT
fsr-3866	249	32	and	and	CCONJ
fsr-3866	249	33	determining	determine	VERB
fsr-3866	249	34	a	a	DET
fsr-3866	249	35	client	client	NOUN
fsr-3866	249	36	’s	’s	PART
fsr-3866	249	37	time	time	NOUN
fsr-3866	249	38	horizons	horizon	NOUN
fsr-3866	249	39	.	.	PUNCT
fsr-3866	250	1	these	these	DET
fsr-3866	250	2	areas	area	NOUN
fsr-3866	250	3	are	be	AUX
fsr-3866	250	4	subjective	subjective	ADJ
fsr-3866	250	5	and	and	CCONJ
fsr-3866	250	6	the	the	DET
fsr-3866	250	7	practitioner	practitioner	NOUN
fsr-3866	250	8	’s	’s	PART
fsr-3866	250	9	interpretation	interpretation	NOUN
fsr-3866	250	10	is	be	AUX
fsr-3866	250	11	limited	limit	VERB
fsr-3866	250	12	by	by	ADP
fsr-3866	250	13	what	what	PRON
fsr-3866	250	14	the	the	DET
fsr-3866	250	15	client	client	NOUN
fsr-3866	250	16	reveals	reveal	VERB
fsr-3866	250	17	.	.	PUNCT
fsr-3866	251	1	a	a	DET
fsr-3866	251	2	practitioner	practitioner	NOUN
fsr-3866	251	3	performing	perform	VERB
fsr-3866	251	4	the	the	DET
fsr-3866	251	5	activity	activity	NOUN
fsr-3866	251	6	of	of	ADP
fsr-3866	251	7	“	"	PUNCT
fsr-3866	251	8	gathering	gather	VERB
fsr-3866	251	9	client	client	NOUN
fsr-3866	251	10	data	datum	NOUN
fsr-3866	251	11	”	"	PUNCT
fsr-3866	251	12	should	should	AUX
fsr-3866	251	13	consider	consider	VERB
fsr-3866	251	14	together	together	ADV
fsr-3866	251	15	the	the	DET
fsr-3866	251	16	various	various	ADJ
fsr-3866	251	17	practice	practice	NOUN
fsr-3866	251	18	standards	standard	NOUN
fsr-3866	251	19	applicable	applicable	ADJ
fsr-3866	251	20	to	to	ADP
fsr-3866	251	21	such	such	ADJ
fsr-3866	251	22	activity	activity	NOUN
fsr-3866	251	23	.	.	PUNCT
fsr-3866	252	1	this	this	DET
fsr-3866	252	2	practice	practice	NOUN
fsr-3866	252	3	standard	standard	NOUN
fsr-3866	252	4	shall	shall	AUX
fsr-3866	252	5	not	not	PART
fsr-3866	252	6	be	be	AUX
fsr-3866	252	7	considered	consider	VERB
fsr-3866	252	8	alone	alone	ADJ
fsr-3866	252	9	,	,	PUNCT
fsr-3866	252	10	but	but	CCONJ
fsr-3866	252	11	in	in	ADP
fsr-3866	252	12	conjunction	conjunction	NOUN
fsr-3866	252	13	with	with	ADP
fsr-3866	252	14	all	all	DET
fsr-3866	252	15	other	other	ADJ
fsr-3866	252	16	practice	practice	NOUN
fsr-3866	252	17	standards	standard	NOUN
fsr-3866	252	18	.	.	PUNCT
fsr-3866	253	1	effective	effective	ADJ
fsr-3866	253	2	date	date	NOUN
fsr-3866	253	3	this	this	DET
fsr-3866	253	4	practice	practice	NOUN
fsr-3866	253	5	standard	standard	NOUN
fsr-3866	253	6	shall	shall	AUX
fsr-3866	253	7	be	be	AUX
fsr-3866	253	8	effective	effective	ADJ
fsr-3866	253	9	january	january	PROPN
fsr-3866	253	10	1	1	NUM
fsr-3866	253	11	,	,	PUNCT
fsr-3866	253	12	1999	1999	NUM
fsr-3866	253	13	.	.	PUNCT
fsr-3866	254	1	relationship	relationship	NOUN
fsr-3866	254	2	of	of	ADP
fsr-3866	254	3	this	this	DET
fsr-3866	254	4	practice	practice	NOUN
fsr-3866	254	5	standard	standard	NOUN
fsr-3866	254	6	to	to	ADP
fsr-3866	254	7	the	the	DET
fsr-3866	254	8	cfp	cfp	PROPN
fsr-3866	254	9	board	board	PROPN
fsr-3866	254	10	’s	’s	PART
fsr-3866	254	11	code	code	PROPN
fsr-3866	254	12	of	of	ADP
fsr-3866	254	13	ethics	ethic	NOUN
fsr-3866	254	14	and	and	CCONJ
fsr-3866	254	15	professional	professional	ADJ
fsr-3866	254	16	responsibility	responsibility	NOUN
fsr-3866	254	17	this	this	DET
fsr-3866	254	18	practice	practice	NOUN
fsr-3866	254	19	standard	standard	NOUN
fsr-3866	254	20	relates	relate	VERB
fsr-3866	254	21	to	to	ADP
fsr-3866	254	22	the	the	DET
fsr-3866	254	23	cfp	cfp	PROPN
fsr-3866	254	24	board’scode	board’scode	X
fsr-3866	254	25	of	of	ADP
fsr-3866	254	26	ethics	ethic	NOUN
fsr-3866	254	27	and	and	CCONJ
fsr-3866	254	28	professional	professional	ADJ
fsr-3866	254	29	responsibilitythrough	responsibilitythrough	NOUN
fsr-3866	255	1	the	the	DET
fsr-3866	255	2	code	code	NOUN
fsr-3866	255	3	’s	’s	PART
fsr-3866	255	4	principle	principle	ADJ
fsr-3866	255	5	4	4	NUM
fsr-3866	255	6	-	-	PUNCT
fsr-3866	255	7	fairness	fairness	NOUN
fsr-3866	255	8	rule	rule	NOUN
fsr-3866	255	9	402	402	NUM
fsr-3866	255	10	and	and	CCONJ
fsr-3866	255	11	principle	principle	ADJ
fsr-3866	255	12	7	7	NUM
fsr-3866	255	13	diligence	diligence	NOUN
fsr-3866	255	14	rule	rule	NOUN
fsr-3866	255	15	702	702	NUM
fsr-3866	255	16	.	.	PUNCT
fsr-3866	255	17	principle	principle	NOUN
fsr-3866	255	18	4	4	NUM
fsr-3866	255	19	states	state	NOUN
fsr-3866	255	20	that	that	SCONJ
fsr-3866	255	21	“	"	PUNCT
fsr-3866	255	22	a	a	DET
fsr-3866	255	23	cfp	cfp	PROPN
fsr-3866	255	24	designee	designee	NOUN
fsr-3866	255	25	shall	shall	AUX
fsr-3866	255	26	perform	perform	VERB
fsr-3866	255	27	professional	professional	ADJ
fsr-3866	255	28	services	service	NOUN
fsr-3866	255	29	in	in	ADP
fsr-3866	255	30	a	a	DET
fsr-3866	255	31	manner	manner	NOUN
fsr-3866	255	32	that	that	PRON
fsr-3866	255	33	is	be	AUX
fsr-3866	255	34	fair	fair	ADJ
fsr-3866	255	35	and	and	CCONJ
fsr-3866	255	36	reasonable	reasonable	ADJ
fsr-3866	255	37	to	to	ADP
fsr-3866	255	38	clients	client	NOUN
fsr-3866	255	39	.	.	PUNCT
fsr-3866	255	40	.	.	PUNCT
fsr-3866	255	41	.	.	PUNCT
fsr-3866	255	42	”	"	PUNCT
fsr-3866	256	1	.	.	PUNCT
fsr-3866	257	1	although	although	SCONJ
fsr-3866	257	2	,	,	PUNCT
fsr-3866	257	3	as	as	SCONJ
fsr-3866	257	4	stated	state	VERB
fsr-3866	257	5	earlier	early	ADV
fsr-3866	257	6	,	,	PUNCT
fsr-3866	257	7	there	there	PRON
fsr-3866	257	8	is	be	VERB
fsr-3866	257	9	no	no	DET
fsr-3866	257	10	requirement	requirement	NOUN
fsr-3866	257	11	that	that	SCONJ
fsr-3866	257	12	the	the	DET
fsr-3866	257	13	scope	scope	NOUN
fsr-3866	257	14	of	of	ADP
fsr-3866	257	15	the	the	DET
fsr-3866	257	16	engagement	engagement	NOUN
fsr-3866	257	17	be	be	AUX
fsr-3866	257	18	in	in	ADP
fsr-3866	257	19	writing	writing	NOUN
fsr-3866	257	20	,	,	PUNCT
fsr-3866	257	21	rule	rule	VERB
fsr-3866	257	22	402	402	NUM
fsr-3866	257	23	in	in	ADP
fsr-3866	257	24	thecode	thecode	NOUN
fsr-3866	257	25	of	of	ADP
fsr-3866	257	26	ethics	ethic	NOUN
fsr-3866	257	27	and	and	CCONJ
fsr-3866	257	28	professional	professional	ADJ
fsr-3866	257	29	responsibilityrequires	responsibilityrequire	NOUN
fsr-3866	257	30	a	a	DET
fsr-3866	257	31	financial	financial	ADJ
fsr-3866	257	32	planning	planning	NOUN
fsr-3866	257	33	practitioner	practitioner	NOUN
fsr-3866	257	34	to	to	PART
fsr-3866	257	35	make	make	VERB
fsr-3866	257	36	“	"	PUNCT
fsr-3866	257	37	timely	timely	ADV
fsr-3866	257	38	written	write	VERB
fsr-3866	257	39	254	254	NUM
fsr-3866	257	40	r.p	r.p	NOUN
fsr-3866	257	41	.	.	PUNCT
fsr-3866	258	1	goss	goss	PROPN
fsr-3866	258	2	/	/	SYM
fsr-3866	258	3	financial	financial	ADJ
fsr-3866	258	4	services	service	NOUN
fsr-3866	258	5	review	review	VERB
fsr-3866	258	6	7	7	NUM
fsr-3866	258	7	(	(	PUNCT
fsr-3866	258	8	1998	1998	NUM
fsr-3866	258	9	)	)	PUNCT
fsr-3866	259	1	237–256	237–256	NUM
fsr-3866	259	2	disclosure	disclosure	NOUN
fsr-3866	259	3	of	of	ADP
fsr-3866	259	4	all	all	DET
fsr-3866	259	5	material	material	NOUN
fsr-3866	259	6	information	information	NOUN
fsr-3866	259	7	relative	relative	ADJ
fsr-3866	259	8	to	to	ADP
fsr-3866	259	9	the	the	DET
fsr-3866	259	10	professional	professional	ADJ
fsr-3866	259	11	relationship	relationship	NOUN
fsr-3866	259	12	.	.	PUNCT
fsr-3866	260	1	in	in	ADP
fsr-3866	260	2	all	all	DET
fsr-3866	260	3	circumstances	circumstance	NOUN
fsr-3866	260	4	such	such	ADJ
fsr-3866	260	5	disclosure	disclosure	NOUN
fsr-3866	260	6	shall	shall	AUX
fsr-3866	260	7	include	include	VERB
fsr-3866	260	8	.	.	PUNCT
fsr-3866	260	9	.	.	PUNCT
fsr-3866	260	10	.	.	PUNCT
fsr-3866	261	1	sources	source	NOUN
fsr-3866	261	2	of	of	ADP
fsr-3866	261	3	compensation	compensation	NOUN
fsr-3866	261	4	”	"	PUNCT
fsr-3866	261	5	.	.	PUNCT
fsr-3866	262	1	principle	principle	NOUN
fsr-3866	262	2	7	7	NUM
fsr-3866	262	3	states	state	NOUN
fsr-3866	262	4	that	that	SCONJ
fsr-3866	262	5	“	"	PUNCT
fsr-3866	262	6	a	a	DET
fsr-3866	262	7	cfp	cfp	PROPN
fsr-3866	262	8	designee	designee	NOUN
fsr-3866	262	9	shall	shall	AUX
fsr-3866	262	10	act	act	VERB
fsr-3866	262	11	diligently	diligently	ADV
fsr-3866	262	12	in	in	ADP
fsr-3866	262	13	providing	provide	VERB
fsr-3866	262	14	professional	professional	ADJ
fsr-3866	262	15	services	service	NOUN
fsr-3866	262	16	.	.	PUNCT
fsr-3866	263	1	rule	rule	NOUN
fsr-3866	263	2	702	702	NUM
fsr-3866	263	3	requires	require	VERB
fsr-3866	263	4	that	that	SCONJ
fsr-3866	263	5	financial	financial	ADJ
fsr-3866	263	6	planning	planning	NOUN
fsr-3866	263	7	practitioners	practitioner	NOUN
fsr-3866	263	8	enter	enter	VERB
fsr-3866	263	9	into	into	ADP
fsr-3866	263	10	an	an	DET
fsr-3866	263	11	engagement	engagement	NOUN
fsr-3866	263	12	only	only	ADV
fsr-3866	263	13	after	after	ADP
fsr-3866	263	14	obtaining	obtain	VERB
fsr-3866	263	15	sufficient	sufficient	ADJ
fsr-3866	263	16	information	information	NOUN
fsr-3866	263	17	to	to	PART
fsr-3866	263	18	satisfy	satisfy	VERB
fsr-3866	263	19	that	that	SCONJ
fsr-3866	263	20	“	"	PUNCT
fsr-3866	263	21	the	the	DET
fsr-3866	263	22	relationship	relationship	NOUN
fsr-3866	263	23	is	be	AUX
fsr-3866	263	24	warranted	warrant	VERB
fsr-3866	263	25	by	by	ADP
fsr-3866	263	26	the	the	DET
fsr-3866	263	27	individual	individual	PROPN
fsr-3866	263	28	’s	’s	PART
fsr-3866	263	29	needs	need	NOUN
fsr-3866	263	30	and	and	CCONJ
fsr-3866	263	31	objectives	objective	NOUN
fsr-3866	263	32	;	;	PUNCT
fsr-3866	263	33	and	and	CCONJ
fsr-3866	263	34	the	the	DET
fsr-3866	263	35	cfp	cfp	PROPN
fsr-3866	263	36	designee	designee	NOUN
fsr-3866	263	37	has	have	VERB
fsr-3866	263	38	the	the	DET
fsr-3866	263	39	ability	ability	NOUN
fsr-3866	263	40	to	to	PART
fsr-3866	263	41	either	either	CCONJ
fsr-3866	263	42	provide	provide	VERB
fsr-3866	263	43	requisite	requisite	ADJ
fsr-3866	263	44	competent	competent	ADJ
fsr-3866	263	45	services	service	NOUN
fsr-3866	263	46	or	or	CCONJ
fsr-3866	263	47	to	to	PART
fsr-3866	263	48	involve	involve	VERB
fsr-3866	263	49	other	other	ADJ
fsr-3866	263	50	professionals	professional	NOUN
fsr-3866	263	51	who	who	PRON
fsr-3866	263	52	can	can	AUX
fsr-3866	263	53	provide	provide	VERB
fsr-3866	263	54	such	such	ADJ
fsr-3866	263	55	services	service	NOUN
fsr-3866	263	56	.	.	PUNCT
fsr-3866	263	57	”	"	PUNCT
fsr-3866	264	1	anticipated	anticipate	VERB
fsr-3866	264	2	impact	impact	NOUN
fsr-3866	264	3	of	of	ADP
fsr-3866	264	4	this	this	DET
fsr-3866	264	5	practice	practice	NOUN
fsr-3866	264	6	standard	standard	NOUN
fsr-3866	264	7	upon	upon	SCONJ
fsr-3866	264	8	the	the	DET
fsr-3866	264	9	public.the	public.the	ADJ
fsr-3866	264	10	public	public	NOUN
fsr-3866	264	11	is	be	AUX
fsr-3866	264	12	served	serve	VERB
fsr-3866	264	13	when	when	SCONJ
fsr-3866	264	14	the	the	DET
fsr-3866	264	15	relationship	relationship	NOUN
fsr-3866	264	16	is	be	AUX
fsr-3866	264	17	based	base	VERB
fsr-3866	264	18	upon	upon	SCONJ
fsr-3866	264	19	a	a	DET
fsr-3866	264	20	mutual	mutual	ADJ
fsr-3866	264	21	understanding	understanding	NOUN
fsr-3866	264	22	of	of	ADP
fsr-3866	264	23	the	the	DET
fsr-3866	264	24	engagement	engagement	NOUN
fsr-3866	264	25	.	.	PUNCT
fsr-3866	265	1	clarity	clarity	NOUN
fsr-3866	265	2	of	of	ADP
fsr-3866	265	3	the	the	DET
fsr-3866	265	4	scope	scope	NOUN
fsr-3866	265	5	of	of	ADP
fsr-3866	265	6	the	the	DET
fsr-3866	265	7	engagement	engagement	NOUN
fsr-3866	265	8	enhances	enhance	VERB
fsr-3866	265	9	the	the	DET
fsr-3866	265	10	likelihood	likelihood	NOUN
fsr-3866	265	11	of	of	ADP
fsr-3866	265	12	achieving	achieve	VERB
fsr-3866	265	13	client	client	NOUN
fsr-3866	265	14	expectations	expectation	NOUN
fsr-3866	265	15	.	.	PUNCT
fsr-3866	266	1	upon	upon	SCONJ
fsr-3866	266	2	the	the	DET
fsr-3866	266	3	financial	financial	ADJ
fsr-3866	266	4	planning	planning	NOUN
fsr-3866	266	5	profession.the	profession.the	PRON
fsr-3866	266	6	profession	profession	NOUN
fsr-3866	266	7	benefits	benefit	NOUN
fsr-3866	266	8	when	when	SCONJ
fsr-3866	266	9	clients	client	NOUN
fsr-3866	266	10	are	be	AUX
fsr-3866	266	11	satisfied	satisfied	ADJ
fsr-3866	266	12	.	.	PUNCT
fsr-3866	267	1	this	this	PRON
fsr-3866	267	2	is	be	AUX
fsr-3866	267	3	more	more	ADV
fsr-3866	267	4	likely	likely	ADJ
fsr-3866	267	5	to	to	PART
fsr-3866	267	6	take	take	VERB
fsr-3866	267	7	place	place	NOUN
fsr-3866	267	8	when	when	SCONJ
fsr-3866	267	9	clients	client	NOUN
fsr-3866	267	10	have	have	VERB
fsr-3866	267	11	expectations	expectation	NOUN
fsr-3866	267	12	of	of	ADP
fsr-3866	267	13	the	the	DET
fsr-3866	267	14	process	process	NOUN
fsr-3866	267	15	,	,	PUNCT
fsr-3866	267	16	which	which	PRON
fsr-3866	267	17	are	be	AUX
fsr-3866	267	18	both	both	PRON
fsr-3866	267	19	realistic	realistic	ADJ
fsr-3866	267	20	and	and	CCONJ
fsr-3866	267	21	clear	clear	ADJ
fsr-3866	267	22	,	,	PUNCT
fsr-3866	267	23	before	before	SCONJ
fsr-3866	267	24	services	service	NOUN
fsr-3866	267	25	are	be	AUX
fsr-3866	267	26	provided	provide	VERB
fsr-3866	267	27	.	.	PUNCT
fsr-3866	268	1	upon	upon	SCONJ
fsr-3866	268	2	the	the	DET
fsr-3866	268	3	financial	financial	ADJ
fsr-3866	268	4	planning	planning	NOUN
fsr-3866	268	5	practitioner.a	practitioner.a	NOUN
fsr-3866	268	6	mutually	mutually	ADV
fsr-3866	268	7	defined	define	VERB
fsr-3866	268	8	scope	scope	NOUN
fsr-3866	268	9	of	of	ADP
fsr-3866	268	10	the	the	DET
fsr-3866	268	11	engagement	engagement	NOUN
fsr-3866	268	12	provides	provide	VERB
fsr-3866	268	13	a	a	DET
fsr-3866	268	14	framework	framework	NOUN
fsr-3866	268	15	for	for	ADP
fsr-3866	268	16	the	the	DET
fsr-3866	268	17	financial	financial	ADJ
fsr-3866	268	18	planning	planning	NOUN
fsr-3866	268	19	process	process	NOUN
fsr-3866	268	20	by	by	ADP
fsr-3866	268	21	focusing	focus	VERB
fsr-3866	268	22	both	both	DET
fsr-3866	268	23	the	the	DET
fsr-3866	268	24	client	client	NOUN
fsr-3866	268	25	and	and	CCONJ
fsr-3866	268	26	the	the	DET
fsr-3866	268	27	practitioner	practitioner	NOUN
fsr-3866	268	28	on	on	ADP
fsr-3866	268	29	the	the	DET
fsr-3866	268	30	agreed	agree	VERB
fsr-3866	268	31	upon	upon	SCONJ
fsr-3866	268	32	tasks	task	NOUN
fsr-3866	268	33	.	.	PUNCT
fsr-3866	269	1	this	this	PRON
fsr-3866	269	2	enhances	enhance	VERB
fsr-3866	269	3	the	the	DET
fsr-3866	269	4	potential	potential	NOUN
fsr-3866	269	5	for	for	ADP
fsr-3866	269	6	positive	positive	ADJ
fsr-3866	269	7	results	result	NOUN
fsr-3866	269	8	.	.	PUNCT
fsr-3866	270	1	practice	practice	NOUN
fsr-3866	270	2	standards	standard	NOUN
fsr-3866	270	3	200	200	NUM
fsr-3866	270	4	-	-	SYM
fsr-3866	270	5	2	2	NUM
fsr-3866	270	6	gathering	gathering	NOUN
fsr-3866	270	7	client	client	NOUN
fsr-3866	270	8	data	datum	NOUN
fsr-3866	270	9	determining	determine	VERB
fsr-3866	270	10	a	a	DET
fsr-3866	270	11	client	client	NOUN
fsr-3866	270	12	’s	’s	PART
fsr-3866	270	13	personal	personal	ADJ
fsr-3866	270	14	and	and	CCONJ
fsr-3866	270	15	financial	financial	ADJ
fsr-3866	270	16	goals	goal	NOUN
fsr-3866	270	17	,	,	PUNCT
fsr-3866	270	18	needs	need	NOUN
fsr-3866	270	19	and	and	CCONJ
fsr-3866	270	20	priorities	priority	NOUN
fsr-3866	270	21	a	a	DET
fsr-3866	270	22	financial	financial	ADJ
fsr-3866	270	23	planning	planning	NOUN
fsr-3866	270	24	practitioner	practitioner	NOUN
fsr-3866	270	25	shall	shall	AUX
fsr-3866	270	26	obtain	obtain	VERB
fsr-3866	270	27	sufficient	sufficient	ADJ
fsr-3866	270	28	and	and	CCONJ
fsr-3866	270	29	relevant	relevant	ADJ
fsr-3866	270	30	quantitative	quantitative	ADJ
fsr-3866	270	31	information	information	NOUN
fsr-3866	270	32	and	and	CCONJ
fsr-3866	270	33	documents	document	NOUN
fsr-3866	270	34	about	about	ADP
fsr-3866	270	35	a	a	DET
fsr-3866	270	36	client	client	NOUN
fsr-3866	270	37	applicable	applicable	ADJ
fsr-3866	270	38	to	to	ADP
fsr-3866	270	39	the	the	DET
fsr-3866	270	40	scope	scope	NOUN
fsr-3866	270	41	of	of	ADP
fsr-3866	270	42	the	the	DET
fsr-3866	270	43	engagement	engagement	NOUN
fsr-3866	270	44	and	and	CCONJ
fsr-3866	270	45	the	the	DET
fsr-3866	270	46	services	service	NOUN
fsr-3866	270	47	being	be	AUX
fsr-3866	270	48	provided	provide	VERB
fsr-3866	270	49	prior	prior	ADV
fsr-3866	270	50	to	to	ADP
fsr-3866	270	51	making	make	VERB
fsr-3866	270	52	and/or	and/or	CCONJ
fsr-3866	270	53	implementing	implement	VERB
fsr-3866	270	54	any	any	DET
fsr-3866	270	55	recommendations	recommendation	NOUN
fsr-3866	270	56	.	.	PUNCT
fsr-3866	271	1	explanation	explanation	NOUN
fsr-3866	271	2	of	of	ADP
fsr-3866	271	3	this	this	DET
fsr-3866	271	4	practice	practice	NOUN
fsr-3866	271	5	standard	standard	NOUN
fsr-3866	271	6	prior	prior	ADV
fsr-3866	271	7	to	to	ADP
fsr-3866	271	8	making	make	VERB
fsr-3866	271	9	recommendations	recommendation	NOUN
fsr-3866	271	10	to	to	ADP
fsr-3866	271	11	a	a	DET
fsr-3866	271	12	client	client	NOUN
fsr-3866	271	13	and	and	CCONJ
fsr-3866	271	14	depending	depend	VERB
fsr-3866	271	15	upon	upon	SCONJ
fsr-3866	271	16	the	the	DET
fsr-3866	271	17	type	type	NOUN
fsr-3866	271	18	of	of	ADP
fsr-3866	271	19	client	client	NOUN
fsr-3866	271	20	engagement	engagement	NOUN
fsr-3866	271	21	and	and	CCONJ
fsr-3866	271	22	its	its	PRON
fsr-3866	271	23	scope	scope	NOUN
fsr-3866	271	24	,	,	PUNCT
fsr-3866	271	25	a	a	DET
fsr-3866	271	26	financial	financial	ADJ
fsr-3866	271	27	planning	planning	NOUN
fsr-3866	271	28	practitioner	practitioner	NOUN
fsr-3866	271	29	(	(	PUNCT
fsr-3866	271	30	practitioner	practitioner	NOUN
fsr-3866	271	31	)	)	PUNCT
fsr-3866	271	32	shall	shall	AUX
fsr-3866	271	33	determine	determine	VERB
fsr-3866	271	34	what	what	PRON
fsr-3866	271	35	quantitative	quantitative	ADJ
fsr-3866	271	36	information	information	NOUN
fsr-3866	271	37	and	and	CCONJ
fsr-3866	271	38	documents	document	NOUN
fsr-3866	271	39	are	be	AUX
fsr-3866	271	40	sufficient	sufficient	ADJ
fsr-3866	271	41	and	and	CCONJ
fsr-3866	271	42	relevant	relevant	ADJ
fsr-3866	271	43	.	.	PUNCT
fsr-3866	272	1	a	a	DET
fsr-3866	272	2	practitioner	practitioner	NOUN
fsr-3866	272	3	shall	shall	AUX
fsr-3866	272	4	obtain	obtain	VERB
fsr-3866	272	5	sufficient	sufficient	ADJ
fsr-3866	272	6	and	and	CCONJ
fsr-3866	272	7	relevant	relevant	ADJ
fsr-3866	272	8	quantitative	quantitative	ADJ
fsr-3866	272	9	information	information	NOUN
fsr-3866	272	10	and	and	CCONJ
fsr-3866	272	11	documents	document	NOUN
fsr-3866	272	12	pertaining	pertain	VERB
fsr-3866	272	13	to	to	ADP
fsr-3866	272	14	the	the	DET
fsr-3866	272	15	client	client	NOUN
fsr-3866	272	16	’s	’s	PART
fsr-3866	272	17	financial	financial	ADJ
fsr-3866	272	18	resources	resource	NOUN
fsr-3866	272	19	,	,	PUNCT
fsr-3866	272	20	obligations	obligation	NOUN
fsr-3866	272	21	,	,	PUNCT
fsr-3866	272	22	and	and	CCONJ
fsr-3866	272	23	personal	personal	ADJ
fsr-3866	272	24	situation	situation	NOUN
fsr-3866	272	25	.	.	PUNCT
fsr-3866	273	1	this	this	DET
fsr-3866	273	2	information	information	NOUN
fsr-3866	273	3	may	may	AUX
fsr-3866	273	4	be	be	AUX
fsr-3866	273	5	obtained	obtain	VERB
fsr-3866	273	6	directly	directly	ADV
fsr-3866	273	7	from	from	ADP
fsr-3866	273	8	the	the	DET
fsr-3866	273	9	client	client	NOUN
fsr-3866	273	10	or	or	CCONJ
fsr-3866	273	11	other	other	ADJ
fsr-3866	273	12	sources	source	NOUN
fsr-3866	273	13	through	through	ADP
fsr-3866	273	14	interview	interview	NOUN
fsr-3866	273	15	,	,	PUNCT
fsr-3866	273	16	questionnaire	questionnaire	NOUN
fsr-3866	273	17	,	,	PUNCT
fsr-3866	273	18	client	client	NOUN
fsr-3866	273	19	records	record	NOUN
fsr-3866	273	20	and	and	CCONJ
fsr-3866	273	21	documents	document	NOUN
fsr-3866	273	22	.	.	PUNCT
fsr-3866	274	1	a	a	DET
fsr-3866	274	2	practitioner	practitioner	NOUN
fsr-3866	274	3	shall	shall	AUX
fsr-3866	274	4	communicate	communicate	VERB
fsr-3866	274	5	to	to	ADP
fsr-3866	274	6	the	the	DET
fsr-3866	274	7	client	client	NOUN
fsr-3866	274	8	a	a	DET
fsr-3866	274	9	reliance	reliance	NOUN
fsr-3866	274	10	on	on	ADP
fsr-3866	274	11	the	the	DET
fsr-3866	274	12	completeness	completeness	NOUN
fsr-3866	274	13	and	and	CCONJ
fsr-3866	274	14	accuracy	accuracy	NOUN
fsr-3866	274	15	of	of	ADP
fsr-3866	274	16	the	the	DET
fsr-3866	274	17	information	information	NOUN
fsr-3866	274	18	provided	provide	VERB
fsr-3866	274	19	and	and	CCONJ
fsr-3866	274	20	that	that	SCONJ
fsr-3866	274	21	incomplete	incomplete	ADJ
fsr-3866	274	22	or	or	CCONJ
fsr-3866	274	23	inaccurate	inaccurate	ADJ
fsr-3866	274	24	information	information	NOUN
fsr-3866	274	25	will	will	AUX
fsr-3866	274	26	impact	impact	VERB
fsr-3866	274	27	conclusions	conclusion	NOUN
fsr-3866	274	28	and	and	CCONJ
fsr-3866	274	29	recommendations	recommendation	NOUN
fsr-3866	274	30	.	.	PUNCT
fsr-3866	275	1	255r.p	255r.p	NOUN
fsr-3866	275	2	.	.	PUNCT
fsr-3866	276	1	goss	goss	PROPN
fsr-3866	276	2	/	/	SYM
fsr-3866	276	3	financial	financial	ADJ
fsr-3866	276	4	services	service	NOUN
fsr-3866	276	5	review	review	VERB
fsr-3866	276	6	7	7	NUM
fsr-3866	276	7	(	(	PUNCT
fsr-3866	276	8	1998	1998	NUM
fsr-3866	276	9	)	)	PUNCT
fsr-3866	277	1	237–256	237–256	NUM
fsr-3866	277	2	if	if	SCONJ
fsr-3866	277	3	a	a	DET
fsr-3866	277	4	practitioner	practitioner	NOUN
fsr-3866	277	5	is	be	AUX
fsr-3866	277	6	unable	unable	ADJ
fsr-3866	277	7	to	to	PART
fsr-3866	277	8	obtain	obtain	VERB
fsr-3866	277	9	sufficient	sufficient	ADJ
fsr-3866	277	10	and	and	CCONJ
fsr-3866	277	11	relevant	relevant	ADJ
fsr-3866	277	12	quantitative	quantitative	ADJ
fsr-3866	277	13	information	information	NOUN
fsr-3866	277	14	and	and	CCONJ
fsr-3866	277	15	documents	document	NOUN
fsr-3866	277	16	to	to	PART
fsr-3866	277	17	form	form	VERB
fsr-3866	277	18	a	a	DET
fsr-3866	277	19	basis	basis	NOUN
fsr-3866	277	20	for	for	ADP
fsr-3866	277	21	recommendations	recommendation	NOUN
fsr-3866	277	22	,	,	PUNCT
fsr-3866	277	23	the	the	DET
fsr-3866	277	24	practitioner	practitioner	NOUN
fsr-3866	277	25	shall	shall	AUX
fsr-3866	277	26	either	either	ADV
fsr-3866	277	27	:	:	PUNCT
fsr-3866	277	28	(	(	PUNCT
fsr-3866	277	29	a	a	X
fsr-3866	277	30	)	)	PUNCT
fsr-3866	277	31	restrict	restrict	VERB
fsr-3866	277	32	the	the	DET
fsr-3866	277	33	scope	scope	NOUN
fsr-3866	277	34	of	of	ADP
fsr-3866	277	35	the	the	DET
fsr-3866	277	36	engagement	engagement	NOUN
fsr-3866	277	37	to	to	ADP
fsr-3866	277	38	those	those	DET
fsr-3866	277	39	matters	matter	NOUN
fsr-3866	277	40	for	for	ADP
fsr-3866	277	41	which	which	PRON
fsr-3866	277	42	sufficient	sufficient	ADJ
fsr-3866	277	43	and	and	CCONJ
fsr-3866	277	44	relevant	relevant	ADJ
fsr-3866	277	45	information	information	NOUN
fsr-3866	277	46	is	be	AUX
fsr-3866	277	47	available	available	ADJ
fsr-3866	277	48	;	;	PUNCT
fsr-3866	277	49	or	or	CCONJ
fsr-3866	277	50	(	(	PUNCT
fsr-3866	277	51	b	b	NOUN
fsr-3866	277	52	)	)	PUNCT
fsr-3866	277	53	terminate	terminate	VERB
fsr-3866	277	54	the	the	DET
fsr-3866	277	55	engagement	engagement	NOUN
fsr-3866	277	56	.	.	PUNCT
fsr-3866	278	1	a	a	DET
fsr-3866	278	2	practitioner	practitioner	NOUN
fsr-3866	278	3	shall	shall	AUX
fsr-3866	278	4	communicate	communicate	VERB
fsr-3866	278	5	to	to	ADP
fsr-3866	278	6	the	the	DET
fsr-3866	278	7	client	client	NOUN
fsr-3866	278	8	any	any	DET
fsr-3866	278	9	limitations	limitation	NOUN
fsr-3866	278	10	on	on	ADP
fsr-3866	278	11	the	the	DET
fsr-3866	278	12	scope	scope	NOUN
fsr-3866	278	13	of	of	ADP
fsr-3866	278	14	the	the	DET
fsr-3866	278	15	engagement	engagement	NOUN
fsr-3866	278	16	,	,	PUNCT
fsr-3866	278	17	as	as	ADV
fsr-3866	278	18	well	well	ADV
fsr-3866	278	19	as	as	ADP
fsr-3866	278	20	the	the	DET
fsr-3866	278	21	fact	fact	NOUN
fsr-3866	278	22	that	that	SCONJ
fsr-3866	278	23	this	this	DET
fsr-3866	278	24	limitation	limitation	NOUN
fsr-3866	278	25	could	could	AUX
fsr-3866	278	26	affect	affect	VERB
fsr-3866	278	27	the	the	DET
fsr-3866	278	28	conclusions	conclusion	NOUN
fsr-3866	278	29	and	and	CCONJ
fsr-3866	278	30	recommendations	recommendation	NOUN
fsr-3866	278	31	.	.	PUNCT
fsr-3866	279	1	this	this	DET
fsr-3866	279	2	practice	practice	NOUN
fsr-3866	279	3	standard	standard	NOUN
fsr-3866	279	4	shall	shall	AUX
fsr-3866	279	5	not	not	PART
fsr-3866	279	6	be	be	AUX
fsr-3866	279	7	considered	consider	VERB
fsr-3866	279	8	alone	alone	ADJ
fsr-3866	279	9	,	,	PUNCT
fsr-3866	279	10	but	but	CCONJ
fsr-3866	279	11	in	in	ADP
fsr-3866	279	12	conjunction	conjunction	NOUN
fsr-3866	279	13	with	with	ADP
fsr-3866	279	14	all	all	DET
fsr-3866	279	15	other	other	ADJ
fsr-3866	279	16	practice	practice	NOUN
fsr-3866	279	17	standards	standard	NOUN
fsr-3866	279	18	.	.	PUNCT
fsr-3866	280	1	effective	effective	ADJ
fsr-3866	280	2	date	date	NOUN
fsr-3866	280	3	this	this	DET
fsr-3866	280	4	practice	practice	NOUN
fsr-3866	280	5	standard	standard	NOUN
fsr-3866	280	6	shall	shall	AUX
fsr-3866	280	7	be	be	AUX
fsr-3866	280	8	effective	effective	ADJ
fsr-3866	280	9	january	january	PROPN
fsr-3866	280	10	1	1	NUM
fsr-3866	280	11	,	,	PUNCT
fsr-3866	280	12	1999	1999	NUM
fsr-3866	280	13	.	.	PUNCT
fsr-3866	281	1	relationship	relationship	NOUN
fsr-3866	281	2	of	of	ADP
fsr-3866	281	3	this	this	DET
fsr-3866	281	4	practice	practice	NOUN
fsr-3866	281	5	standard	standard	NOUN
fsr-3866	281	6	to	to	ADP
fsr-3866	281	7	the	the	DET
fsr-3866	281	8	cfp	cfp	PROPN
fsr-3866	281	9	board	board	PROPN
fsr-3866	281	10	’s	’s	PART
fsr-3866	281	11	code	code	PROPN
fsr-3866	281	12	of	of	ADP
fsr-3866	281	13	ethics	ethic	NOUN
fsr-3866	281	14	and	and	CCONJ
fsr-3866	281	15	professional	professional	ADJ
fsr-3866	281	16	responsibility	responsibility	NOUN
fsr-3866	281	17	this	this	DET
fsr-3866	281	18	practice	practice	NOUN
fsr-3866	281	19	standard	standard	NOUN
fsr-3866	281	20	relates	relate	VERB
fsr-3866	281	21	to	to	ADP
fsr-3866	281	22	the	the	DET
fsr-3866	281	23	cfp	cfp	PROPN
fsr-3866	281	24	board’scode	board’scode	X
fsr-3866	281	25	of	of	ADP
fsr-3866	281	26	ethics	ethic	NOUN
fsr-3866	281	27	and	and	CCONJ
fsr-3866	281	28	professional	professional	ADJ
fsr-3866	281	29	responsibilitythrough	responsibilitythrough	NOUN
fsr-3866	282	1	the	the	DET
fsr-3866	282	2	code	code	NOUN
fsr-3866	282	3	’s	’s	PART
fsr-3866	282	4	principle	principle	NOUN
fsr-3866	282	5	7	7	NUM
fsr-3866	282	6	—	—	PUNCT
fsr-3866	282	7	diligence	diligence	NOUN
fsr-3866	282	8	,	,	PUNCT
fsr-3866	282	9	and	and	CCONJ
fsr-3866	282	10	rules	rule	VERB
fsr-3866	282	11	701	701	NUM
fsr-3866	282	12	through	through	ADP
fsr-3866	282	13	703	703	NUM
fsr-3866	282	14	.	.	PUNCT
fsr-3866	283	1	rule	rule	VERB
fsr-3866	283	2	701	701	NUM
fsr-3866	283	3	states	state	NOUN
fsr-3866	283	4	that	that	SCONJ
fsr-3866	283	5	“	"	PUNCT
fsr-3866	283	6	a	a	DET
fsr-3866	283	7	cfp	cfp	PROPN
fsr-3866	283	8	designee	designee	NOUN
fsr-3866	283	9	shall	shall	AUX
fsr-3866	283	10	provide	provide	VERB
fsr-3866	283	11	services	service	NOUN
fsr-3866	283	12	diligently	diligently	ADV
fsr-3866	283	13	.	.	PUNCT
fsr-3866	283	14	”	"	PUNCT
fsr-3866	284	1	rule	rule	VERB
fsr-3866	284	2	702	702	NUM
fsr-3866	284	3	requires	require	VERB
fsr-3866	284	4	a	a	DET
fsr-3866	284	5	financial	financial	ADJ
fsr-3866	284	6	planning	planning	NOUN
fsr-3866	284	7	practitioner	practitioner	NOUN
fsr-3866	284	8	to	to	PART
fsr-3866	284	9	“	"	PUNCT
fsr-3866	284	10	enter	enter	VERB
fsr-3866	284	11	into	into	ADP
fsr-3866	284	12	an	an	DET
fsr-3866	284	13	engagement	engagement	NOUN
fsr-3866	284	14	only	only	ADV
fsr-3866	284	15	after	after	ADP
fsr-3866	284	16	securing	secure	VERB
fsr-3866	284	17	sufficient	sufficient	ADJ
fsr-3866	284	18	information	information	NOUN
fsr-3866	284	19	to	to	PART
fsr-3866	284	20	satisfy	satisfy	VERB
fsr-3866	284	21	the	the	DET
fsr-3866	284	22	cfp	cfp	PROPN
fsr-3866	284	23	designee	designee	NOUN
fsr-3866	284	24	that	that	PRON
fsr-3866	284	25	.	.	PUNCT
fsr-3866	284	26	.	.	PUNCT
fsr-3866	284	27	.	.	PUNCT
fsr-3866	285	1	the	the	DET
fsr-3866	285	2	relationship	relationship	NOUN
fsr-3866	285	3	is	be	AUX
fsr-3866	285	4	warranted	warrant	VERB
fsr-3866	285	5	by	by	ADP
fsr-3866	285	6	the	the	DET
fsr-3866	285	7	individual	individual	PROPN
fsr-3866	285	8	’s	’s	PART
fsr-3866	285	9	needs	need	NOUN
fsr-3866	285	10	and	and	CCONJ
fsr-3866	285	11	objectives	objective	NOUN
fsr-3866	285	12	.	.	PUNCT
fsr-3866	285	13	.	.	PUNCT
fsr-3866	285	14	.	.	PUNCT
fsr-3866	285	15	”	"	PUNCT
fsr-3866	285	16	.	.	PUNCT
fsr-3866	286	1	in	in	ADP
fsr-3866	286	2	addition	addition	NOUN
fsr-3866	286	3	,	,	PUNCT
fsr-3866	286	4	rule	rule	VERB
fsr-3866	286	5	703	703	NUM
fsr-3866	286	6	requires	require	VERB
fsr-3866	286	7	a	a	DET
fsr-3866	286	8	financial	financial	ADJ
fsr-3866	286	9	planning	planning	NOUN
fsr-3866	286	10	practitioner	practitioner	NOUN
fsr-3866	286	11	to	to	PART
fsr-3866	286	12	“	"	PUNCT
fsr-3866	286	13	make	make	VERB
fsr-3866	286	14	and/or	and/or	CCONJ
fsr-3866	286	15	implement	implement	VERB
fsr-3866	286	16	only	only	ADJ
fsr-3866	286	17	recommendations	recommendation	NOUN
fsr-3866	286	18	which	which	PRON
fsr-3866	286	19	are	be	AUX
fsr-3866	286	20	suitable	suitable	ADJ
fsr-3866	286	21	for	for	ADP
fsr-3866	286	22	the	the	DET
fsr-3866	286	23	client	client	NOUN
fsr-3866	286	24	.	.	PUNCT
fsr-3866	286	25	”	"	PUNCT
fsr-3866	287	1	anticipated	anticipate	VERB
fsr-3866	287	2	impact	impact	NOUN
fsr-3866	287	3	of	of	ADP
fsr-3866	287	4	this	this	DET
fsr-3866	287	5	practice	practice	NOUN
fsr-3866	287	6	standard	standard	NOUN
fsr-3866	287	7	upon	upon	SCONJ
fsr-3866	287	8	the	the	DET
fsr-3866	287	9	public.the	public.the	ADJ
fsr-3866	287	10	public	public	NOUN
fsr-3866	287	11	is	be	AUX
fsr-3866	287	12	served	serve	VERB
fsr-3866	287	13	when	when	SCONJ
fsr-3866	287	14	the	the	DET
fsr-3866	287	15	relationship	relationship	NOUN
fsr-3866	287	16	is	be	AUX
fsr-3866	287	17	based	base	VERB
fsr-3866	287	18	upon	upon	SCONJ
fsr-3866	287	19	mutually	mutually	ADV
fsr-3866	287	20	defined	define	VERB
fsr-3866	287	21	goals	goal	NOUN
fsr-3866	287	22	,	,	PUNCT
fsr-3866	287	23	needs	need	NOUN
fsr-3866	287	24	,	,	PUNCT
fsr-3866	287	25	and	and	CCONJ
fsr-3866	287	26	priorities	priority	NOUN
fsr-3866	287	27	.	.	PUNCT
fsr-3866	288	1	compliance	compliance	NOUN
fsr-3866	288	2	with	with	ADP
fsr-3866	288	3	this	this	DET
fsr-3866	288	4	practice	practice	NOUN
fsr-3866	288	5	standard	standard	NOUN
fsr-3866	288	6	reinforces	reinforce	VERB
fsr-3866	288	7	the	the	DET
fsr-3866	288	8	practice	practice	NOUN
fsr-3866	288	9	of	of	ADP
fsr-3866	288	10	putting	put	VERB
fsr-3866	288	11	the	the	DET
fsr-3866	288	12	client	client	NOUN
fsr-3866	288	13	’s	’s	PART
fsr-3866	288	14	interest	interest	NOUN
fsr-3866	288	15	first	first	ADV
fsr-3866	288	16	which	which	PRON
fsr-3866	288	17	is	be	AUX
fsr-3866	288	18	intended	intend	VERB
fsr-3866	288	19	to	to	PART
fsr-3866	288	20	increase	increase	VERB
fsr-3866	288	21	the	the	DET
fsr-3866	288	22	likelihood	likelihood	NOUN
fsr-3866	288	23	of	of	ADP
fsr-3866	288	24	achieving	achieve	VERB
fsr-3866	288	25	the	the	DET
fsr-3866	288	26	client	client	NOUN
fsr-3866	288	27	’s	’s	PART
fsr-3866	288	28	goals	goal	NOUN
fsr-3866	288	29	and	and	CCONJ
fsr-3866	288	30	objectives	objective	NOUN
fsr-3866	288	31	.	.	PUNCT
fsr-3866	289	1	upon	upon	SCONJ
fsr-3866	289	2	the	the	DET
fsr-3866	289	3	financial	financial	ADJ
fsr-3866	289	4	planning	planning	NOUN
fsr-3866	289	5	profession.compliance	profession.compliance	NOUN
fsr-3866	289	6	with	with	ADP
fsr-3866	289	7	this	this	DET
fsr-3866	289	8	practice	practice	NOUN
fsr-3866	289	9	standard	standard	NOUN
fsr-3866	289	10	emphasizes	emphasize	VERB
fsr-3866	289	11	to	to	ADP
fsr-3866	289	12	the	the	DET
fsr-3866	289	13	public	public	NOUN
fsr-3866	289	14	that	that	PRON
fsr-3866	289	15	the	the	DET
fsr-3866	289	16	client	client	NOUN
fsr-3866	289	17	’s	’s	PART
fsr-3866	289	18	goals	goal	NOUN
fsr-3866	289	19	,	,	PUNCT
fsr-3866	289	20	needs	need	NOUN
fsr-3866	289	21	,	,	PUNCT
fsr-3866	289	22	and	and	CCONJ
fsr-3866	289	23	priorities	priority	NOUN
fsr-3866	289	24	are	be	AUX
fsr-3866	289	25	the	the	DET
fsr-3866	289	26	focus	focus	NOUN
fsr-3866	289	27	of	of	ADP
fsr-3866	289	28	the	the	DET
fsr-3866	289	29	financial	financial	ADJ
fsr-3866	289	30	planning	planning	NOUN
fsr-3866	289	31	process	process	NOUN
fsr-3866	289	32	.	.	PUNCT
fsr-3866	290	1	this	this	PRON
fsr-3866	290	2	encourages	encourage	VERB
fsr-3866	290	3	the	the	DET
fsr-3866	290	4	public	public	NOUN
fsr-3866	290	5	to	to	PART
fsr-3866	290	6	seek	seek	VERB
fsr-3866	290	7	out	out	ADP
fsr-3866	290	8	the	the	DET
fsr-3866	290	9	services	service	NOUN
fsr-3866	290	10	of	of	ADP
fsr-3866	290	11	a	a	DET
fsr-3866	290	12	financial	financial	ADJ
fsr-3866	290	13	planning	planning	NOUN
fsr-3866	290	14	practitioner	practitioner	NOUN
fsr-3866	290	15	who	who	PRON
fsr-3866	290	16	uses	use	VERB
fsr-3866	290	17	such	such	DET
fsr-3866	290	18	an	an	DET
fsr-3866	290	19	approach	approach	NOUN
fsr-3866	290	20	.	.	PUNCT
fsr-3866	291	1	upon	upon	SCONJ
fsr-3866	291	2	the	the	DET
fsr-3866	291	3	financial	financial	ADJ
fsr-3866	291	4	planning	planning	PROPN
fsr-3866	291	5	practitioner.the	practitioner.the	DET
fsr-3866	291	6	client	client	NOUN
fsr-3866	291	7	’s	’s	PART
fsr-3866	291	8	goals	goal	NOUN
fsr-3866	291	9	,	,	PUNCT
fsr-3866	291	10	needs	need	NOUN
fsr-3866	291	11	and	and	CCONJ
fsr-3866	291	12	priorities	priority	NOUN
fsr-3866	291	13	help	help	AUX
fsr-3866	291	14	determine	determine	VERB
fsr-3866	291	15	the	the	DET
fsr-3866	291	16	direction	direction	NOUN
fsr-3866	291	17	of	of	ADP
fsr-3866	291	18	the	the	DET
fsr-3866	291	19	financial	financial	ADJ
fsr-3866	291	20	planning	planning	NOUN
fsr-3866	291	21	process	process	NOUN
fsr-3866	291	22	.	.	PUNCT
fsr-3866	292	1	this	this	PRON
fsr-3866	292	2	focuses	focus	VERB
fsr-3866	292	3	the	the	DET
fsr-3866	292	4	practitioner	practitioner	NOUN
fsr-3866	292	5	on	on	ADP
fsr-3866	292	6	the	the	DET
fsr-3866	292	7	specific	specific	ADJ
fsr-3866	292	8	tasks	task	NOUN
fsr-3866	292	9	that	that	PRON
fsr-3866	292	10	need	need	VERB
fsr-3866	292	11	to	to	PART
fsr-3866	292	12	be	be	AUX
fsr-3866	292	13	accomplished	accomplish	VERB
fsr-3866	292	14	.	.	PUNCT
fsr-3866	293	1	ultimately	ultimately	ADV
fsr-3866	293	2	this	this	PRON
fsr-3866	293	3	will	will	AUX
fsr-3866	293	4	facilitate	facilitate	VERB
fsr-3866	293	5	the	the	DET
fsr-3866	293	6	development	development	NOUN
fsr-3866	293	7	of	of	ADP
fsr-3866	293	8	appropriate	appropriate	ADJ
fsr-3866	293	9	recommendations	recommendation	NOUN
fsr-3866	293	10	.	.	PUNCT
fsr-3866	294	1	256	256	NUM
fsr-3866	294	2	r.p	r.p	NOUN
fsr-3866	294	3	.	.	PUNCT
fsr-3866	295	1	goss	goss	PROPN
fsr-3866	295	2	/	/	SYM
fsr-3866	295	3	financial	financial	ADJ
fsr-3866	295	4	services	service	NOUN
fsr-3866	295	5	review	review	VERB
fsr-3866	295	6	7	7	NUM
fsr-3866	295	7	(	(	PUNCT
fsr-3866	295	8	1998	1998	NUM
fsr-3866	295	9	)	)	PUNCT
fsr-3866	296	1	237–256	237–256	NUM